Again, it starts from the fact that we are required to do financial audits, so in most cases—I don't know if it's all cases, but it's probably pretty close to all cases—we actually have no choice about doing the financial audits. The organizations exist. They have to have financial audits. We've been named the auditors.
With regard to hours, as I look at 2012-13, financial audits were about 257,000 hours. Our performance audits, including chapters and including the strategic audit plans we do, were about 208,000 hours. So even though the number of audits looks very skewed, the fact of the matter is it takes a lot more effort to do many of the performance audits we do. There are a number of financial audits that are smaller and don't take the same amount of effort.
The hours are more toward financial audit than performance audit, but it's not as big a difference as the number of audits make it appear.
The other thing, though, is that to an accountant, financial audits are extremely important. It's important to look at organizations to make sure that their financial statements are properly presented. I think the fact that most organizations can get clean audit opinions speaks to the maturity of financial audit preparation, financial statement preparation, now in Canada. That is a good thing, but having those financial audits is very important in making sure that the financial statements are presented fairly. That is a very important activity.