And what good does any of this do if the auditors, who have a duty to the shareholders to stand up to the company executives and complicit or complacent regulators before the financial statements are final and ready to sign, just stand there and take it?

FORBES: Why Banks, And Their Auditors, Are Getting Away With Financial System Murder

And although Mark Stoneman departed just before the close for 44 following a second-wicket stand with Smith (21 not out) worth 68, it was very much Durham's day.

BBC: Durham pacemen too hot for Hants