Professor Philip Lane:

First, we are running this examination to stop the harm and get redress and compensation to those affected as quickly as possible. Second, for violations of our codes the course of action for us is enforcement. We have already concluded one such action. Third, as Ms Rowland said, the evidence threshold we need to reach to pass information to An Garda Síochána is not high. Were we to see evidence on which An Garda Síochána would act in respect of theft and fraud, it would be passed along.

As members will know, there will be different verdicts when it comes to judging what is criminal and what is civil.