This is a relatively simple piece of legislation that the Auditor-General has asked to be passed through the House, and Cabinet has considered his request and agreed to it. There are three main reasons behind the shortage of auditors that has led to this bill. The Auditor-General has advised us that the ability of auditors to do their audit work and meet statutory audit time frames and produce sufficiently robust audits is under pressure due to severe capacity constraints within the auditor profession. The three main factors involved are an ongoing shortage of auditors in New Zealand and Australia, caused by increased demand for auditing expertise with more complex requirements. The current border settings have disrupted the traditional model of private audit firms bringing in offshore staff to assist with audit workloads, limiting the additional resources that these firms can provide for public sector audits. There is also the issue of the turnover of Audit New Zealand staff, and a constrained recruitment environment due to difficulties, as already mentioned.