The implications of amendment No. 15 would be to raise the turnover threshold for the audit exemption from its present level of €317,000 to €3.8 million. It would have the knock-on effect that, if the new 205E(6)(a) had remained in the Bill, as initiated, exemption from the compliance statement would be available to all companies that met this higher threshold. In other words, the effect of amendment No. 13 would be the same as that of amendment No. 15 as regards the compliance statement. However, it would also have substantially increased the turnover threshold for eligibility for audit exemption. This would represent a quantum leap and it could have the effect of taking more than 80% of private companies out of the obligation to have their accounts audited. A change of that magnitude would be need to be carefully considered. I intend to do that before the Bill is presented to the Dáil.