To be fair, the Government's concern is no doubt to ensure there can be no claim that the new statutory backing afforded by the Bill to the procedures of the accountancy bodies is similar to that of the court – hence, the perceived need to refer all decisions to the court. This is a mistaken view. Even with their enhanced powers of compellability, there are fundamental differences between the respective powers of the disciplinary procedures under discussion and those of the courts. The relationship between the accountancy bodies and their members is governed by a contractual relationship, on which any sanction which arises is based. The accountancy bodies will never impose a sanction on a non-member, for instance. Comparisons with the power of the courts are, therefore, misplaced. This means further provisions are unnecessary and will have the effect of causing additional expense, delay and administrative burden. For these reasons, it would be reasonable to make the deletions prescribed in the amendment.