The Minister of State read out recommendation 14(g) of the audit review group which specifically stated the compliance statement should go beyond the area of tax and company law. Why was that? I was one of those who started off with the view that it should apply only to tax and company law. Many of the representations I have received on this issue ask if this means directors can sign off as being compliant, despite the fact that they may be throwing illegal waste in the wrong dumps, or that there could be a company collecting waste and not putting it into legal dumps, or they could have workers surrounded by asbestos and still knowingly making a turnover. I have received example after example of such scenarios.