As I alluded to in the points I made, the challenge is often not so much the rules themselves but rather the ability to deal with them. It's no fun for the accountants either; I can tell you that. It's certainly frustrating for our clients, though.
When there are changes to be made, we devote a lot of time, as accountants, to understanding the changes, and then it is frustrating to find that you've had to backpedal on them.