At this time, we cannot determine with any certainty how long the audits will take. In addition to the changes made to audit standards, there are also changes being made to accounting standards. Companies must also change their accounting methods and the way they account for certain transactions. Owing to those changes, we must provide our employees with a lot of training and possibly allow more time for financial attest audits.
We have reduced the number of performance audits conducted annually in order to free up resources. Those resources will help us cope with the updating of manuals and with all the training we must provide, keeping in mind also the additional time required for financial attest audits. We won't know how the audits will be affected until they are performed.