I note that the Governance and Administration Committee points to this. Now, the select committee didn't change too much in this legislation, but they address this point in their report. They say, "In practice, none of the specified amenities have been preparing a second set of financial statements in accordance with NZ IFRS. Since 2014-15, when the Charities Act requirements to prepare in accordance with GAAP came into force"—so going back five years there. The questions that I have for the member—and I assume and I hope that she's considered this; I assume and I hope that there has been serious advice provided to the member and to the select committee around this point.