On the death of Amenophis III his eldest surviving son, Neferkheprure Amenhotpe (Amenophis IV), who later in his reign took the name of Akhenaten was accepted by foreign princes as the new pharaoh. The problem remains whether he had been recognized by the Egyptians as the coregent of his father for some time previously. During the Amarna period, the fiscal system of Egypt had developed over the centuries and, by adjusting the claims of small local shrines, the larger temples and the departments of the Palace, had produced a system that operated without intolerable exploitation. Ay apparently died without living male issue and was succeeded by the Great Commander of the Army, Horemheb, who had exercised supreme power as the King's Deputy under Tutankhamun during the latter's minority. The Egyptian records from the death of Amenophis III to the accession of Sethos I are incomplete to give any coherent picture of the foreign scene as viewed through Egyptian eyes.