A year of awkward Senate appearances has taught PwC partners past and present just the right tone of penitence and bravado to bring to a Canberra grilling.

Former CEO Luke Sayers pioneered what we can call the “I take full responsibility, it was all the other guy’s fault” defence at an earlier Senate hearing, and it’s a credit to his leadership and the cultural values he embedded in the firm that so many others have followed his line.