No, I think Bruce has really covered it.
I was going to say that what we are hearing does seem to come more from small and medium-sized practitioners. Their revenue is more specific to certain parts of the year, whereas the larger firms across the country offer a number of advisory services, audit services and tax services, so it's more spread out.
There definitely are some issues with variations in revenue, whether it's in the accounting profession or across the country. I think that's one area we have identified in some of the issues we are discussing with the government now.