The act was promulgated while we were doing the audit, so right at the planning of the audit we considered that. A good portion of the act is also related to reporting requirements. The first report was due in fall 2009, which was after the report was finalized, so it was not possible for us to look at it. We probably should have made a reference to that in the introduction of the chapter as a point of background, but we just made the decision not to. There was nothing to audit at that stage.
On December 9th, 2009. See this statement in context.