Sir, - So, the Ludwig report has exculpated the big boys (and girls) at Allied Irish Bank over the missing €691 million.
Now is the time to recite that proverb, heard in the corridors of the BBC, whenever the top brass - those with ultimate accountability - are found to have taken their eyes off the ball. Then, the lower ranks whisper, knowingly: "Assistant Heads will roll." - Yours, etc.,
TOM O'DEA,
Dublin 16.