Mr. Seán Ó Foghlú:

The code of practice would set out the arrangements for audit and finance committees. Normally they would have to work through the audit plan and a number of other arrangements on the audit committee. Typically there would be a senior member of staff present but typically there would also be an audit committee hearing or a period of an audit committee hearing without a senior member of staff present. There should be opportunities, whether on the board or on the various committees for members to make their views and concerns known and to seek assurance.