David Cullinane (Waterford, Sinn Fein) | Oireachtas source

One point I take from all of the opening statements is that there seem to be logical reasons in almost all of the cases that the accounts were not submitted as quickly as maybe would have been hoped but something that jumps from all of the pages is that there is no legal obligation on them to present their accounts in an exact timeframe. Can the Comptroller and Auditor General confirm whether the code of practice is a voluntary code?