I believe that's something that needs to be looked at and if the government were prepared to embark on a review of auditing er generally then that is something that I think there is some useful point in pursuing further  er it's interesting that er er erm when Bingham examined this point at paragraph three er point three nine in his report er he has a long paragraph er discussing these matters and er he says that er he  at the end of the day he doesn't come to a concluded view er although he does er acknowledge the fact that there are many people er depositors or example, share holders and employees who might have an interest in a particular company.