I also reviewed a scandal involving EY employees and I find it interesting that they have recurring incidents such as these. I understand that doing a lookback of financials years prior can be a daunting task and some things may be overlooked. But in contrast, accountants must maintain their objectivity and competence to realize something odd going on with the statements or the client. So$,$ the point where you talk about the accountants actively participating in fraud is unacceptable and I am amazed that this is such a common incident. If you were in a leadership role, how would you recommend EY combats the seemingly compelling incentives received for committing fraud?