Right from the start of the audit you will find we are good listeners. We are approachable and responsive and want you to participate fully in the audit. Apart from a small number of regulatory areas, we don’t have a black and white definition of what’s right or wrong. We will debate with you, we’ll listen, we’ll make some suggestions and we’ll listen some more. If our audit report suggests any changes, we aim that by the end of the audit you will understand, agree with and are committed to making changes.