As honourable members will recall, Sir Thomas was persuaded to this view  by in part a conclusion of the treasurer and civil service select committee, that although the existing permissive nature of section forty seven had worked well it seems desirable in his words, to tighten the wording of the act so that there can be no doubt, either from the point of view of the auditor, his client or the regulator, as to the auditor's duty to report.