I understand what you are saying but in my years conducting audits the level of testing we conducted was quite extensive and if you know what you're doing it's really not as difficult as one may think to find irregularities. I can't imagine City going to the lengths that would be required to deceive a top level firm, let alone year upon year. And then the PL steps in without anywhere near the access to our books given to the auditors and claims that our reporting is fraudulent...that's more than a bit of a stretch, never mind proving it in a formal manner while being opposed by our brilliant attorneys...