Jonathan O'Brien (Cork North Central, Sinn Fein) | Oireachtas source

A point was made about a supervisory authority having the scope to entitle someone to describe himself or herself as an accountant. We have no figures on the number of people who would be affected in terms of how they described themselves. Some have been operating for many years and probably have the experience of working as accountants even if they cannot term themselves as such. Will there be a lead-in to allow them to obtain the necessary qualifications?

Will the witnesses provide further details on the removal of the 20-partner limit? Are they seeking relief just in respect of accountants or would the change affect people outside the accountancy profession?

I have a great deal of sympathy with Mr. Gordon's presentation. I am a member and was the chairman of a board of a limited company that was governed by co-operative rules. This approach is becoming more popular. Consider sport. Almost every League of Ireland team is being set up as a co-operative and operated as a limited company. There has been significant growth in that area. Will this require a new section within the Bill or can it be accommodated within the existing heads?