That itself shouldn't er impose er any greater cost on auditors, but it should, and this is the crucial point I think, it should bolster the ability of auditors  to insist that their client companies er  are forthcoming and open and where necessary correct if they can  er problems which might otherwise bring their authorised status er into question and therefore it is a welcome enhancement of the law, it toughens up the law without imp imposing the costs about which he's rightly concerned.