However, due to
lack of systematic evidence on the portion
of compliance activities that have already been undertaken, thus rendering the associated costs sunk, the Department is unable to quantify the
potential change in start - up costs that would result from a delay in the applicability date and elimination
of the transition disclosure requirement.
«Though they may
lack recent audit
compliance backgrounds, this is no longer an impediment as companies try to locate candidates with a good combination
of transferrable skills and
potential, and then sponsoring qualifications in order to get them up to speed.»