Ms Nóirín O'Sullivan:

If I can explain, in September 2016, on production of Mr. Kelly's interim audit report legal advices were received by Mr. Kelly from Mr. Ruane that all of the individuals had to be given due process to make submissions. Those submissions, as I understand it, were copied or the audit committee made aware of them. Mr. Howard quite rightly raised the issue in relation to October and subsequently we had a number of meetings with Mr. Howard to explain the process that had to be undertaken, the legal advices that were there. We assured him that I and the executive took this matter extremely seriously and that we were fully supporting Mr. Kelly in completing his audit process, respecting the fact that the due process and the submissions had to be made by the individuals that were making them.