Do you agree that a professional accountant providing professional services to a client that is not an audit client of the firm or a network firm, who is unable to escalate a matter pertaining to an illegal act within the client, should be required to disclose the suspected illegal act to the entity's external auditor? If not, why not and what action should be taken? What about informing the SEC? Under what circumstances, if any, should the auditor consider a whistle blowing action against the client and/or the firm under Dodd-Frank?