Returning to a theme first expressed in McIntyre, fifteen years earlier, Thomas said, in a separateopinion, in Citizens United, that the First Amendment protected anonymity as much as speech itself.
But all the firms quickly saw that they could now charge a lot more for the audit itself given the new requirement for a separateopinion on internal controls over financial reporting and the amount of work some sloppy companies had to do to document, test, and confirm internal controls.
' The Report also states that 'it is incumbent on the Committee to produce a report on the evidence before us" and to be "particularly careful to separate out fact from opinion.