Dr Julian Lewis: I note the hon. Gentleman's tribute to the courage and tenacity of the district auditor. Does that mean that he approves of the way in which the district auditor spun out his investigation for a period longer than the duration of the second world war, held a press conference halfway through the investigation to announce the guilt of the parties, and indicted 10 people, of whom all but two have either been cleared or – in one case – have committed suicide? Does he believe that that was a model of auditing, and if so, why was it condemned by the court?