 that would put pressure on the CPA firm possibly to have a favorable opinion in order for the litigation to go away and that wouldn't cause independence to be a problem. So if there's going to be a threatened litigation involved, obviously we don't want the audit, another audit to be in the middle of the threatening litigation. You got to basically, if that's going to be the case, then the litigation needs to go through and the auditor would not want to be involved in an audit during that process because of course it would compromise independence and again, you can just see just from a logical standpoint these rules kind of make sense because if you're an outside individual and you're looking at the independence of the audit, even if the auditor did the best job they could have and they said, hey, they were threatening to sue us but we did the best job we could and we looked at everything, we were very thorough and we gave a favorable opinion. If someone else looks at that, they're going to say, well, you only gave a favorable opinion because they're threatening to sue you, which would cost you a lot of money and that would obviously be a problem with independence. There's nothing the auditor can do about that appearance with the diligence of their work. All they can do is basically say independence is a problem, therefore, disengaged from that type of situation. Commitment of litigation by the CPA against the management, alleging management fraud or deceit would generally impair independence. So obviously if the CPA firm was going to engage in litigation against management with relation to fraud or deceit, then you wouldn't want to be going forward with another audit in that process and that would, that would be obvious even past the point of independence. Obviously it could be a violation of independence but if there's a situation where you suspect a lack of integrity in upper management within the organization that you're auditing, then that's typically part of the planning process or the thinking about whether or not you want to continue with an engagement process to think about the integrity of management and if you think that there's lack of it, then you wouldn't really want to proceed with the engagement in any case.