There's a need for an audit at the candidate level in order to ensure that candidates benefit from professional advice. The system has always required that a professional auditor be responsible for the contents, and there are legal repercussions on both sides.
What my office does is verify that we received all the documentation that goes with those statements. That's what my people do when we receive them. It's when there are things that are lacking in the process—this is what the commissioner was alluding to earlier—for example, when a bank account was not opened, and so on, the auditor does not attest to that. He attests to the keeping of the books. When we get it, we make sure the law was complied with. If it wasn't, we refer the case to the commissioner.