now i would be the first to admit that i i'm not a judge as accountant, i'm an insurance broker er and erm i don't understand er and i'm not aware of all of the rules and regulations that affect accountants er and affect the way audits are carried out,b but i must say  i was a bit surprised t to hear during the debate, er that that was really what the problem was, the problem with b c c i was this conflict of interest, that fraud was known and it was not declared er and er i think that these er  these regulations should now make that considerably er more clear.