With regard to amendment No. 47, tabled by the Opposition, I know that the report of the review group on auditing, in paragraph (14)(3)(iv), suggested that in the event of non-compliance, the directors should indicate that such non-compliance has been reported to the relevant statutory authority. However, in the drafting of this provision we were advised that the current formulation is the appropriate manner in which to approach this matter and will avoid such issues as self-incrimination or otherwise falling foul of the European Convention on Human Rights. In the circumstances, I am unable to accept the amendment because it would impose an obligation on directors to report cases of non-compliance.