But  before I leave this particular part of my criticism er perhaps er in case the minister er er doesn't accept what I'm saying I could quote er the words of the right honourable gentleman, the President of the Board of Trade er who writing before he was a President er in his book where there's a will he said accountancy firms ought I believe, the debarred from doing any other work for a company for which they act as auditors and in a number of other countries there are laws  which circumscribe auditors in this way and prevent to prevent any possible conflict of interest.