The National Audit Office also reported that some company directors are closing and restarting their businesses to avoid remediation responsibilities.40 TrustMark told us it has developed a watchlist and can stop a new business operating until it has fixed the faulty work for which its directors were responsible under the previous business. TrustMark told us it was not working directly with Companies House or The Insolvency Service on these matters but, upon our prompting, accepted that it should do.41