DAMIEN SMITH (ACT): Madam Chair, Minister, I guess at the centre of this is insufficient audit capacity and, obviously, doing my calculations, it's 300 hours per auditor for the next eight weeks, which doesn't seem a lot. But I guess the question we have is, given this extension: what percentage of the large and significant audits are outstanding and are to be audited or in near completion for auditing, and what certain audit reports are the main priorities?