I think the first thing to lead off with is that while we have documented training paths and we have documented training courses, we've figured out that we have to answer three key questions. First, is the training that's supposed to be offered actually offered? Second, are the auditors actually taking the training? Third, what is the assessment of the result of that training? In other words, is the learning being ingrained in the performance?
The key to all of that is our quality assurance regime. The Auditor General pointed out that we needed to be more detailed in documenting all of this and making a tighter link between our quality assurance regime, the quality of the audits, and the training. If there was a gap in the quality of the audit work, then we needed to push that back into the training, not just fix the issue with that one file, but fix it across the suite of files we do.
As a final point, aggressive tax planning is a specialty area. The 460 full-time equivalents who work in this area are specialists. They work on this type of file. That level of specialization is another thing we do to make sure that we have the right people working on the right file.