The review group acknowledged that business and consumers would benefit from being able to distinguish between those professionally qualified and those who were not. It did not recommend that the term "accountant" be defined due to legal complexity and costs associated with enforcement. However, these arguments are not of such magnitude that they override the public interest. The ability of persons to act as accountants outside the new regulatory framework is a matter of concern, as it will mislead the public and create an unfair advantage for those persons who are not members of professional bodies. These persons will not be subject to supervision and will, therefore, be in a position to provide services for the public without the need to comply with appropriate standards, including ethics.