Dara Calleary (Mayo, Fianna Fail) | Oireachtas source

The provisions of section 371 refer to how an audit opinion is valid "from the date of signature" and I believe there is a lack of clarity in section 37(5) as to the meaning of what is "a true and fair view as at the date [of] the original ... financial statements", whereas section 367 is quite precise regarding dates in respect of the original statutory statement. The worry is that section 371 allows for a material event to be missed or to be excluded from the final revised accounts, whereas sections 367 to 369, inclusive, are quite specific.