I think one of the questions that remains unanswered is how has this happened, and if it is just because "Oh, they've lost 27 staff members.", why have they lost them? If the answer is because they are being taken out into the private sector by other accounting firms, well, that would tell us that's a good thing. That would tell us it's a good thing. But where there is no capacity to bring in people with audit experience into New Zealand, then it is an unreasonable thing to say to this Parliament, "Just pass this law for this office and ignore all the problems that others have got." 