 The conclusions of the report do not consider the motivations of the abusers; although the inclusion of a financial report by the accountancy firm of Mazars, and various financial references combine to create an impression of financial motivation, this is not discussed or challenged.The report refers to, but makes no attempt to explain, the enthusiasm of the judiciary and the ISPCC for incarcerating children.The report dealt with allegations collected over a period of nine years between 2000 and 2008.