Ms Niamh Byrne:

I spoke to the Garda in Harcourt Street and I also spoke to the Office of the Director of Corporate Enforcement, ODCE, regarding fraudulent trading. In both cases, they told me that the burden of proof is so high that one probably needs a whistleblower to come forward. Even with the emails I had, the burden of proof is too high and would be insufficient in court. It is mens rea. That is the problem. One has to prove they did it on purpose and the issue is being able to prove that.