I welcome the Minister of State. I recognise the valuable work done by the review group on auditing, ably chaired by our colleague, Senator O'Toole. I hope the Minister of State will approach this debate in a spirit of giving. I delayed addressing the issue raised earlier until we reached my amendment. This issue is of paramount importance as, given his background, the Minister of State will appreciate. The public must be properly protected by ensuring all persons acting as accountants fall under the scope of a supervisory authority, as intended by the review group.