Seán Sherlock (Cork East, Labour) | Oireachtas source

I will give a brief explanation of section 902, which is a new section. It contains transitional provisions relating to the Irish Auditing and Accounting Supervisory Authority or IAASA, provides for the continuance of the IAASA and the preservation of its membership except in so far as it is changed by section 903 and other provisions allowing for termination, change and an increase of its membership.