Mr. Niall Cody:

As I said in my opening remarks, we were carrying an audit on a medical consultant. One of the features of the case we were auditing is that there was an incorporation by that consultant. We then looked at the case. It had certain features, as I outlined in the statement and is outlined in the Comptroller and Auditor General's report.

As we normally do with cases, if we identify a case with features that we are not happy with we then look at other cases to see is this a common practice in the sector. The Dublin region did work in 2010 to 2012 and identified a number of cases. We then sought legal opinion in relation to some aspects of the transactions. Once we had received our legal opinion, and expert accounting opinion, we then started to look, extended the project nationally and then started to look at individual cases.