I know nothing about auditing, so I speak from a position of lack of knowledge, and I don't want to be too tough on you. But this panel reported in December 2010, and the plan was actually delivered in March 2011. That's more than six months ago.
Would it take that long for you to have looked at the process, at least, and to say this process is excellent; it has involved many academics, has covered all the bases, responds to the concerns that were in our report? Would that have been too difficult to do in six months?