Amendment No. 52, however, would increase the turnover threshold for audit exemption from €317,000 to €3.8 million. In essence, therefore, it would achieve the same result as amendment No. 48. Since Second Stage, I have been examining the question of the appropriate turnover threshold for audit exemption and, pending completion of this exercise, I am unwilling to agree to the substantive change contained in Senator Coghlan's amendment No. 52.