And, my understanding is that those assurances were not followed."Optus chairman John Arthur is being grilled by the KPMG inquiry about why it pushed ahead with KPMG doing its company's audits.The background: Allegations have been heard that KPMG used information gathered while working on Optus to then bid for work with its rival, Telstra.Mr Arthur notes they had a board meeting on July 21."The Optus audit committee and board thought very deeply about these matters."The view we formed was we'd allow KPMG to complete audit work for the financial year then underway."And we would recommend to Singtel that would be the recommendation to Singtel's shareholders at the AGM.Singtel is Optus's Singapore-based owner It's going to be in accordance with the scope you agree with KPMG, you're going to get the benefit of that report."How can you engage in any meaningful interrogation of that report when they're actually acting for KPMG and their client is potentially going to be materially impacted to the tune of tens of millions of dollars in the event that Macquarie decides not to proceed with KPMG? "How can you expect full and frank disclosure from a law firm, whoever it is, under that structure?"There's an old saying that he who pays the piper calls the tune.Macquarie is still up before the KPMG inquiry, with its two representatives being grilled over whether they will use a report being prepared by law firm Allens for KPMG.Senator Paul Scarr is making this point:"Allens are acting for KPMG