1.99 The committee is aware of the significant public interest in knowing who is responsible for PwC's calculated breach of trust. 1.100 However, as noted in the Clerk's advices, there are competing public interests. As such, the committee has considered two key factors in deciding whether to accept and publish the names of those potentially.. But the report, titled "PwC: A calculated breach of trust", said the onus was on the firm to go public with the full details of those involved and accused the firm of a years-long deliberate cover-up.

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The report, titled A calculated breach of trust, demands that PwC "co-operate fully and openly with all investigations and inquiries including by the Australian Federal Police and the Tax.. Lyon's submission was made public after the committee delivered its report, which found PwC engaged in a "calculated" breach of trust by using confidential information to help its clients.