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BUILDINGTHEFOUNDATIONSFOR
TRUSTEDARTIFICIALINTELLIGENCE
ResponsetotheUKgovernmentwhitepaper,Apro-innovationapproachtoAIregulation
AboutACCA
ACCA(theAssociationofCharteredCertifiedAccountants)istheglobalprofessionalbodyforprofessionalaccountants.
We’reathrivingglobalcommunityof241,000membersand542,000futuremembersbasedin178countriesandregions,whoworkacrossawiderangeofsectorsandindustries.Weupholdthehighestprofessionalandethicalvalues.
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Since1904,beingaforceforpublicgoodhasbeenembeddedin
ourpurpose
.InDecember2020,wemadecommitmentstothe
UNSustainableDevelopment
Goals
whichwearemeasuringandwillreportoninourannualintegratedreport.
Webelievethataccountancyisacornerstoneprofessionofsocietyandisvitalinhelpingeconomies,organisationsandindividualstogrowandprosper.Itdoesthisbycreatingrobusttrustedfinancialandbusinessmanagement,combatingcorruption,ensuringorganisationsaremanagedethically,drivingsustainability,andprovidingrewardingcareeropportunities.
Throughourcutting-edgeresearch,weleadtheprofessionbyansweringtoday’squestionsandpreparingforthefuture.We’reanot-for-profitorganisation.
Findoutmoreat
AboutEY
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EYreferstotheglobalorganization,andmayrefertooneormore,ofthememberfirmsofErnst&YoungGlobalLimited,eachofwhichisaseparatelegalentity.Ernst&YoungGlobalLimited,aUKcompanylimitedbyguarantee,doesnotprovideservicestoclients.InformationabouthowEYcollectsandusespersonaldataandadescriptionoftherightsindividualshaveunderdataprotectionlegislationareavailablevia/privacy.EYmemberfirmsdonotpracticelawwhereprohibitedbylocallaws.
Formoreinformationaboutourorganization,pleasevisit
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?2023AssociationofCharteredCertifiedAccountantsandEYGlobalServicesLimited.
July2023
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BUILDINGTHEFOUNDATIONSFOR
TRUSTEDARTIFICIALINTELLIGENCE
RESPONSETOTHEUKGOVERNMENTWHITEPAPER,
APRO-INNOVATIONAPPROACHTOAIREGULATION
InMarch2023,theUKgovernment’sDepartmentforScience,
Technology&Innovationpublishedawhitepaperentitled
APro-innovationApproachtoAIRegulation.Thewhitepaper
setsoutthegovernment’sstrategyforsupportinginnovation,
whileprovidingaframeworktoensurethattherisksassociated
withAIareidentified,addressedandmitigated.
Thispaper,fromACCAandEY,isaresponsetothatwhite
paper.Ouraimistoprovidepolicymakerswithaconstructive
critiqueofthewhitepaper,informedbyourpositionswithin
theaccountancyandbusinessecosystem,andtheaccessto
feedbackandinputswehaveacrossourstakeholderbases.
Forfurtherinformation:
NarayananVaidyanathan,HeadofPolicyDevelopment,ACCA
Dr.AnsgarKoene,GlobalAIEthicsandRegulatoryLeader,EY
4
Forewords
HelenBrandOBE
Chiefexecutive,ACCA
NotadaygoesbywithoutAIbeinginthenews,anditfeaturesstronglyinthepublicconsciousnessduetoitspotentialtointroducebothnewopportunitiesandpreviouslyunseenrisks.ThereleaseoftheUKgovernment’sAIwhitepaperhasprovidedatimelyopportunitytotakestock.
Asthispapernotes,we’resupportiveoftheoverallpro-innovationapproach,andtheimportanceofmulti-stakeholderfeedback,suchascapturingthevoiceofSMEsandtheUKregionsoutsideLondon.Wealsosupportthedesiretobuildbridgesinternationally,whichalignsstronglywithACCA’sownglobalapproach.WestronglyendorsetheexplicitreferencetotheroleofauditandassuranceandrelatedtoolsasakeypartofthesolutiontoensureanAIecosystemthatisunderpinnedbyethicalpractices.
Aflexibleapproachtomanagethefastpaceofnewdevelopmentcanhelp–thecurrentwaveofgenerativeAI,forexample,hasexplodedquiterecently.However,further,moreprescriptiveguidancemaybeneededtoestablishclarityonwhereaccountabilitieslieinsomeinstances.
Overall,weseethisasthestartofamulti-yearprocessandlookforwardtocollaboratingwithandsupportingUKgovernmentinthisimportantendeavourinanywaywecan.
ProfessorMichaelMainelli
FCCA,Chairman,Z/YenGroup,SeniorIndependentDirector,UnitedKingdom,AccreditationService,SeniorAldermanBelowtheAldermanicChair,CityofLondonCorporation,andHeadoftheEthicalAIInitiative
Thegovernment’sAIwhitepaperlaysoutaproportionateand‘pro-innovation’approachtoAIregulation.ABritishstrengthinregulatoryframeworkshasbeenabiastowardstheuseofindustryorcommunity‘standardsmarkets’,whereindustrystandardsandassuranceprocessesprovide‘a(chǎn)ccreditedconformityassessment’.Standardsmarketsbasedonproportionateandpro-innovationbusinessecosystemsrangingfromsafegasboilersuppliestofireprevention,aircraftcertification,orshippingsafety.
Standardsmarketsshouldprovideaccreditationandcertificationsuchthatpeoplecanplaceappropriatereliabilityontheassessedproductsandservices.Thispapernotestheopportunitytousesuchstandards,particularlyexistingISOstandards,forinspectionandtestingtoprovideappropriateassuranceonAIproductsandservices.Thiscombinationofminimalregulationwithmaximaluseofstandardsmarketscanprovideamiddlepathbetweentwoextremes:acompletelyunregulatedapproachleavingatangleofconfusiontothelegalsystemandanoverlyregulatedapproachwherenothingcanmoveuntilpermissionisgranted.
ThoseofuswithdecadesofexperienceinthefieldsofAIhavelongrecognisedtheneedforstandards.TheseISOstandardshavenotjust‘poppedoutofthewoodwork’duetorecentmediaattention;rathertheyhavebeentheresultofyearsofconcertedworktoreachinternationalagreements.ThispapercontendsthatitisnowappropriatetopushfirmlytowardstheiruseinaccreditedUKconformityassessment.
ShawnMaher
EYGlobalViceChair–
Publicpolicy
DrivenbyacceleratingdevelopmentandadoptionofAI-enabledsolutions,policymakersacrosstheglobeareconfrontingthechallengesofformulatingaregulatoryapproachtothisrapidlyadvancingtechnologythatwillmitigatethepotentialharmsofAIwhilesimultaneouslyenablingitssocialandeconomicbenefits.
TheAIgovernancelandscapeisevolvingrapidlyandislikelytocontinuetobeinfluxfor severalyearstocome.Withinthiscontext,theUKgovernment’sAIwhitepaperhasproposeda‘pro-innovation’approachthatfocusesontheroleofexistingregulatorybodiesindevelopinganAIregulatoryframeworkunderpinnedbyprinciplesofresponsibledevelopmentanduse.
RegulatoryapproachestoAI–iftheyaretobeeffective–mustoperateinaglobalmarketandbecomparableacrossjurisdictionsinordertoensurerulesthatmitigateriskandallowforresponsibleinnovationanduse.TheUK’salignmentofitsAIregulatoryprincipleswiththoseoftheOECDandG20isanencouragingsignthatitiscommittedtobealeaderineffortstodevelopsensiblerulesforAI’sprogress.Wesupportthisroleandurgeothernationstocontinuetoworktogethertodeveloprulesthatareeffectiveonaglobalaswellaslocalbasis.
5
Contents
1.Executivesummary6
2.Recommendationsforpolicymakers8
3.Introduction9
4.ResponsetoUKgovernmentwhitepaper
13
AIregulatorydevelopmentsintheUK
13
WhatdoestheUKgovernmentwhitepaperpropose?
13
Generalreactionstothewhitepaper
14
Specificreactionstothewhitepaper
15
ToolsfortrustworthyAIandethicaluse
16
Existingcodesandstandardsrelevanttoprofessionalaccountants
17
5.Conclusion
20
Acknowledgements
21
PastpapersfromACCA
22
PastpapersfromEY
23
References
24
6
BUILDINGTHEFOUNDATIONSFORTRUSTEDARTIFICIALINTELLIGENCE|EXECUTIVESUMMARY
Executivesummary
1.TheUKgovernmentwhitepaper,APro-innovationApproachtoAIRegulation,hasbeenlongawaitedanditspublicationiswelcome.Itadoptsaflexible,common-senseapproachtotheregulationofartificialintelligence(AI)andalignswithotherprinciplessuchasthevalues-basedAIprinciplespropoundedbytheOrganisationforEconomicCo-operationandDevelopment(OECD).
2.GiventhepaceofchangeandnewscenariosthrownupbyAI,thewhitepaper’sapproachappearswellsuitedto‘unknown-unknown’AIrisks.TheapproachoflearningthroughwatchingandwaitingrecognisesthatAIischangingfastandthatsomerisksmaybebetterassessedanddefinedasthetechnologyevolves.AtACCAandEY,wearesupportiveofregulatingoutcomesratherthanthetechnologyitself.Thisalignswiththeprinciples-basedapproachtoregulationfortheaccountancyprofessionintheUK.1
3.Weagreewiththewhitepaper’sdesiretobuildontheUK’sthrivingAIecosystemandwelcometheUKgovernment’scommitmenttointernationalcooperation
–somethingwe’dbekeentosupportwherepossible.
4.Wearehighlysupportiveoftherolethatthewhitepaperdescribesforeffectiveoversighttools,andthatofauditandassurance,forsupportingthelong-termsustainabledevelopmentoftheAIecosystem.Webelievethattheaccountancyprofessionhasakeyroletoplayindrivingtrustin,andtheethicaldeploymentof,AI.
5.Wewelcomethewhitepaper’sspecificemphasisonconsideringtheroleofAIacrossallregionsandnationsoftheUK.Nearlytwo-thirdsoftheUK’sAIindustryecosystemisbasedinLondon(BusinessWire2021).WhilethisconcentrationishelpingtomakeLondontheAIcapitalofEuropeandmustbesupported,ACCAandEYoperateacrosstheregionsandnationsoftheUK,andweseethepotentialforAItodriveeconomicopportunityinsupportoflevelling-upacrosstheUK.
6.Effectivelyengagingwithexistingcodesandstandardsspecifictoindividualsectorsanddomains
–includingtheirevolutionandfuturedirection–isfundamentaltotheapproachproposedbythewhite
paper.Accordingly,thepaperexploresafewoftheseexistingcodesandstandardsinthecontextofAI-relevantconsiderations.
7.Thereare,however,otheraspectsworthnotingtoensurethattheambitionsofthewhitepaperarerealisedasintended.Somekeyconsiderationsfromourperspectiveareasfollows:
a.Thegovernmentwillnotputitscross-cuttingprinciplesonastatutoryfootinginitiallybuthasleftthedooropenforplacingastatutorydutyonregulatorslater.SotherecouldbeaconsiderabledelayindecidingbetweenAI-specificmandatoryrequirementslinkedtoimplementingthewhitepaperprinciples,ononehand,andrelyingonself-regulationorsuggestedguidanceontheother.Organisationsvalueregulatorycertainty.Along,uncertainwaitingperiodrisksdelaystoupskillingandpreparationforfuturecompliance,particularlyamongsmall-andmedium-sizedentities(SMEs),whichwillbelesslikelytocommitcostoreffortwithoutcertainty.
b.Issuesofaccountability,ethicsandtrustrequirecarefulconsideration,particularlyintheabsenceofadesignatedentityresponsibleforAIoversight.Thecurrentapproachmaywellbeworkable,butstakeholderswouldbenefitfromadditionalsupporttohelpthemnavigatethedifferentbodiesrelevanttotheirAIcomplianceobligations.SomeareaspertinenttoAI(suchasdataprotection)haveextensivepre-existingregulationandguidance,whileothers(suchasexplicabilityofAIsystems)arelessmature.Also,considerationisneededforfoundationalmodelssuchaslargelanguagemodels(LLMs)2thatdonotneatlyfallintotheremitofanyoneexistingregulator.
c.Theconceptofcentralsupportfunctionscouldbeeffectiveandinnovative,butthewhitepaperwouldbenefitfromfurtherdetailonhowthesewillbeimplementedinpractice:howtheywillbe
resourced,themechanismthroughwhichtheywillgatherinputsfrommarketparticipants,andhowtheywillbecoordinatedacrosssectorregulators.
1Calltoaction#10inACCA’sreportonRiskCulture<
/gb/en/professional-insights/risk/risk-culture.html
>,notesthat“Furthercooperationbetweenourprofessionsandregulatorswillbebeneficialforall”,whichisbasedonthe‘Frameworkformeaningfulengagement’<
/
publications/framework-meaningful-engagement-human-rights-impact-assessments-ai
>.
2Amachinelearningmodelthatusesnaturallanguageprocessing(NLP).
BUILDINGTHEFOUNDATIONSFORTRUSTEDARTIFICIALINTELLIGENCE|EXECUTIVESUMMARY
d.Itwouldbegoodtounderstandifthereisanythinkingwithingovernmentontheneedformoreprescriptiverequirementsthatbuildonthewhitepaperprinciples.Someregimesare,ofcourse,takingamoreprescriptiveapproach.Thisdoesn’tnecessarilymakethatthepreferredchoice,buttherisktoconsideristhatUKorganisationsoperatingacrossboundarieswilldefaulttothemostprescriptiveregimeacrosstheirregionsofactivity–foroperationaleaseandtoreduceriskofnon-compliance.TheconsiderationhereisthatthismightinadvertentlymakeUKorganisationsrule-takersofotherregimes.Thereisabalancetoconsiderinrelationtomaintainingapro-innovationapproach–forexample,thismaymeanmoreprescriptiverequirementsfortheriskiestusecasesratherthanacrosstheboard.
e.Asthewhitepapertakesacontext-specificapproachtoregulation,existingsectorregulatorswillneedtoprovidetheirownguidanceontheuseofAI.Whileitisgoodtolearnfromthosewithgreaterexpertise,itwouldbehelpfultohaveanexplanationofhowtheproposedapproachwouldsupportless-maturesectorsastheyupskillonAI.
f.Thereisahugedifferencebetweenthecapabilities,resourcesandrequirementsofthelargetechnologycompaniesandthoseofSMEs.Thewhitepaper’sapproachofcarryingonwithinexistingregulatoryambits,needscaretoavoid
–despitebestintentions–entrenchingpowerimbalances.Thoseholdingcustomerchannels,accesstotrainingdataandresearchbudgets
maytendincreasinglyandirreversiblytopull
awayfromthepack.Considerationisneededto
avoidcreatingmonopoliesandstiflingthevery
innovationthatissought.Itisalsoimportanttobe
sensitivetoblindspotsininnovation,becausetruly
disruptive–asopposedtoincremental–change
oftencomesfromSMEsandAIinnovationisripe
forexactlythistypeoftransformativechange.
g.Leadersacrossbusiness,fromboardleveldownwards,areattheearlystagesofclarifyingwhereaccountability,contestabilityandredresswouldresideinrelationtoAIsystems.Itwouldbehelpful,possiblyviathecentralsupportfunctions,toprovideaforumforsharingexamplesofhowthiscanbedone.Suchaforumcouldhelpdefinetheroleandlegalliabilityofnotjustofboardmembers,andC-suite,butalsolendersandinvestors.
h.Itwouldbehelpfulforfurtherpolicyworktosetoutthegovernment’sviewoftheenvironmentalimpactofAI,forexample,itsmeasurement,monitoring,ormitigationofharm.ThisisparticularlyneededasfoundationalAIandgenerativemodels
driveever-highercomplexity,dataandenergy
consumption.Therearealsosocialconsiderations,
particularlyinrelationtotheoften-mentionedarea
ofjobsdisplacement,whichareimportantforthe
responsibledeploymentofAI.
8.Overall,wewelcomethiswhitepaperaspartof
adialoguethroughwhichtheUKAIregulatory
regimecanbecontinuallyrefinedandpositionedas
progressive,innovativeandresponsible.
ATACCAANDEY,WEARESUPPORTIVEOFREGULATINGOUTCOMESRATHERTHANTHETECHNOLOGYITSELF.THISALIGNSWITHTHEPRINCIPLES-BASEDAPPROACHTOREGULATIONFORTHEACCOUNTANCYPROFESSIONINTHEUK.
7
BUILDINGTHEFOUNDATIONSFORTRUSTEDARTIFICIALINTELLIGENCE|RECOMMENDATIONSFORPOLICYMAKERS
Recommendationsforpolicymakers
9.Actfastonthedetail.AIisrapidlydeveloping;itisthesubjectofintensemediainterestandisprominentinthepublicconsciousness.ConversationsonAIregulationareconstantlyevolving,withregimesaroundtheworldworkingfasttostaketheirplaceinthedebate.Whetheroneisregulatingtoomuchortoolittle–prioritisingconsumerprotectionandunrestrictedinnovation–isanimportantissuebutdelayingisjustasdamagingasgettingthiswrong.Businessdislikesregulatoryuncertaintyanditiscriticalthatthedetailsarefleshedoutassoonaspossibletooperationalisethewhitepaper’sapproach.
10.Aligninternationally,coordinatedomestically.ACCA’sandEY’sstakeholdersoperateinternationallyand,whiletheyacknowledgegeo-politicalfactors,theywouldwelcomeasmuchharmonisationaspossibleacrossregimestosupportinteroperability.Thisreducescosts,complexityandrisk.Atthesametime,itisvitaltoavoidthefatalflawofallowing
majorissuestofallintothegapsbetweentheaccountabilitiesofdifferentsectorregulators,ortheirduplicationofthesamepreparatorywork.
11.Seekmulti-stakeholderfeedbackandinvolvement.
AIusescitizens’data,directlyorindirectly,andits
outputsaffectthesecitizens’lives.Itisimperative
thatitsdevelopmentaltrajectoryisnotinformedby
anarrowinnercoterieofinfluencers.Thoseacross
theregionsoftheUK,acrossthefullsocio-economic
spectrum,acrosssectors/industriesandinSMEsas
wellaslargerorganisations,needtobeinvolved.
12.ChampionanecosystemfortrustworthyAI.Itisnecessarytocreate/reinforcepathwaysforsharingknowledge,toolsandexperience.Theaccountancyprofessionhasskillsforassessingrisksandcontrols,frequentlyfacessituationsrequiringethicaljudgementandseekstoupholdthepublicinterest.AnenvironmentthatleveragesandproactivelyinvolvesthematureUKaccountancysector(egeducationandawarenessaspectsofthecentralsupportfunctions,partneringtosharekeymessagesinternationally)wouldbolsteritsglobalreputationasatrustedhomeforresponsibleAI.
8
9
BUILDINGTHEFOUNDATIONSFORTRUSTEDARTIFICIALINTELLIGENCE|INTRODUCTION
Introduction
13.Overthecomingyears,AIwillcompletelytransformawiderangeofsectors,includingagriculture,communication,education,healthcare,manufacturingandtransportation.Asaresult,itissettoboosttheglobaleconomy,witheconomistspredictingthatAIcouldeventuallyboostannualgrossdomesticproduct(GDP)by7%(BriggsandKodnani2023).
14.AItechnologiescouldalsobringenormoussocialandenvironmentalbenefits,suchashelpingustocombatchildabuseandcybercrimeandprovidingcriticalinsightsthatcanbeusedtomitigateclimatechange.YetwhileAIcanpotentiallybeatremendousforceforgood,italsopresentssomesignificantthreatstosociety.
15.Ifusedinappropriately,AIcouldexacerbateexistinginequalities,damagepublictrustthroughthespreadofmisinformation,andbeharmfultothephysicalandmentalhealthofindividuals.AItechnologiesthreatenjobsandlivelihoodsandareatriskofbeingexploitedbycyberattackers.AndwhileAIcanbeapowerfultoolinthefightagainstclimatechange,itsuseisitselfaconsiderablesourceofcarbonemissions.
16.Despiteitsfar-reachingimplicationsforsociety,AIispoorlyunderstoodbymostanditsuseremainslargelyunregulated.SuchisthelevelofconcernaboutthepotentiallydetrimentalimpactofAIonsocietythatover1,000technologyleadersandresearchershavecalledforapauseonAIdevelopment,citing‘profoundriskstosocietyandhumanity’(OpenDataScience2023).
17.AwareofboththeopportunitiesandchallengesthatAIpresents,numerousjurisdictionsaroundtheworldareexploringthepossibilityofregulatingAI.OneofthesejurisdictionsistheUK,whichispositioningitselftobecomeagloballeaderintheregulationandgovernanceofAItechnologies.
18.TheUK’sambitionsintheregulatoryspacearewell-founded,giventhatitisalreadytheAIcapitalofEuropeandarecognisedleaderinthedevelopmentandapplicationofAItechnologies.ThecountryranksthirdontheGlobalAIIndexproducedbyTortoiseMedia,behindtheUSandChina,measuredonitslevelofinvestment,innovation,andimplementationofAI(TortoiseMedia2021).Itisalsohometoaroundone-thirdofEurope’sAIstart-ups(Kelnar2019).
19.InMarch2023,theUKgovernment’sDepartmentforScience,InnovationandTechnology(DSIT)publishedawhitepaperentitledAPro-innovationApproachtoAIRegulation.Thewhitepapersetsoutthegovernment’sstrategyforsupportinginnovation,whileprovidingaframeworktoensurethattherisksassociatedwithAIareidentified,addressedandmitigated.
20.Thispaper,fromACCAandEY,isaresponsetothatwhitepaper.Ouraimistoprovidepolicymakerswithaconstructivecritiqueofthewhitepaper,informedbyourpositionswithintheaccountancyandbusinessecosystem,andtheaccesstofeedbackandinputswehaveacrossourstakeholderbases.
WhatisAI?
22.AIcanbebroadlycategorisedintonarrowAI(whereamodelistrainedtoperformasingletask,suchasrecognisingfacesortranslatingtextintoanotherlanguage)andgeneralAI(whereamodelistrainedtolearn,behaveandperformactionsinthesamewaythathumanswoulddo).Inbothcases,themodelsaretrainedusingdata.
21.Thereisnosingle,commonlyagreeddefinition
ofAI.Nevertheless,AIisoftendescribedasthe
simulationofhumanintelligencebycomputer
systems,wherebyAIalgorithms,iesetsof
instructions,areprogrammedtomakedecisions
andsolveproblemsusinglargevolumesof
structured(egfiguresinrowsandcolumns)and
unstructured(egtextual,vocal,image)data.
BUILDINGTHEFOUNDATIONSFORTRUSTEDARTIFICIALINTELLIGENCE|INTRODUCTION
Foundationmodels
23.So-called‘foundationmodels’areanemergingtypeofgeneral-purposeAI.Thesepowerfulmodelsaretrainedonbroaddatasets,oftentakendirectlyfromtheinternetratherthanusingcuratedtrainingdatasets,andwithminimalhumansupervision.Theyusemachinelearningtoapplywhattheyhavelearnedaboutonesituationtoanother.
24.LargeLanguageModels(LLMs)areaspecifictypeoffoundationmodelthataretrainedonlargeamountsoftextdata.LLMsarepoweringgenerativeAImodels,whichincludeChatGPTandGoogle’sBard.
25.The‘generativeAI’thatisenabledbyfoundationmodelscanproducenoveloutputsderivedfromthesimpleinputsthatitreceives.Aswellasgeneratingvastswathesoftextanddata,generativeAIcancreatecompleximagery,videosandmusic.Itcan
generatethiscontentfromashortprompt,ratherthanhavingtobetrainedspecificallytoperformthetaskinquestion.Thisisdifferentfrommachinelearningtechniques,suchasclassification,whichsimplymapnewinformationontoexistingcategoriesdependingonhowtheyweretrained.
26.FoundationmodelsareatthecentreofmuchofthecurrentpublicdebateonAIbecausetheyaredevelopingatarapidrate,outpacingtheabilityofbothgovernmentsandregulatorstokeepupwiththem.Astheycanbeusedformanydifferentpurposes,foundationmodelscouldhaveapotentiallytransformativeeffectonbusinessecosystems.Butthecomplexitiesassociatedwithfoundationmodelsmakesthemverychallengingtoregulate.
BenefitsofAI
27.AItechnologies–andfoundationmodels,inparticular–havethepotentialtobehugelybeneficialtoboththeeconomyandsociety.AstheUKprimeministerhassaid:‘HarnessingthepotentialofAIprovidesenormousopportunitiestogrowoureconomy,createbetter-paidjobs,andbuildabetterfuturethroughadvancesinhealthcareandsecurity’(UKGovernment2023).
28.Fromaneconomicperspective,AItechnologiescanboostefficiencyandproductivity(apriorityfortheUK),reduceoperationalcosts,andenableconsumerstoenjoyawiderc
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