There's no financial incentive, but there's an expectation that, past those preliminary hours, there would be a change. I'd almost frame it the other way. We give our auditors 200 hours or 20 hours to make sure that it isn't the case of a compliant taxpayer. If it is, they down screen the audit, and they don't proceed. If they pass that hourly threshold, the expectation is that there would be a change. There is absolutely no financial incentive for the auditor related to that, though.
On March 1st, 2018. See this statement in context.