er, now  the the point i really want to refer to is erm just what role an auditor ought to play er in the er insurance and financial service industry in looking at particular firms, erm  i have several interests which the honourable member for edinburgh central knows about, er the one that i think is relevant er to tonight is that i am an elected member of the insurance brokers registration council and the way that erm  the way that we regulate insurance brokers erm is laid down by statute but it does actually demonstrate the advantage, the benefit  of erm of having a statutory requirement for audit and for er a proper oversight of what then  follows in terms of the way that the regulator reacts to what the auditor  may say.