I think the fact that we've had a couple of years to implement this does mean that we will be able to manage most of the reduction through attrition. I would actually say that the impact on us is more at the recruitment end.
Again, for the most part, the attrition is going to happen, and that will help us get down on the numbers. But the other thing it means is that we can recruit fewer people at the entry level. That has a bit of an impact on some of the audit work we do. Work that we would normally assign maybe to somebody at an entry level—if we have fewer of those folks—perhaps has to be done by somebody who is in their second year rather than their first year.
I think the challenge in the reduction for us really is more perhaps at the entry level rather than at the level of the folks who are leaving.