Lucy seems to be a very smart assistant and she learns fast how to answer Anthony's questions correctly. I wonder what she would say if Anthony asked her how to calculate deferred tax? That is pure magic and the very combination of the two words ?deferred tax? sends shivers up normal accountants? and auditors? spines. However, it is a more difficult problem for an accountant to calculate deferred tax than for an auditor how to verify the calculation. No sense making Lucy worry in advance.