Catherine Byrne (Dublin South Central, Fine Gael) | Oireachtas source

These are set out in section 22. The audit committee will advise the chief executive officer on financial matters relating to his or her functions, report in writing at least once in every year to the chief executive officer on those matters and on the activities of the committee in the previous year, and provide a copy of the report to the board and the Minister. It will, on and after the relevant day, advise the board on financial matters relating to its functions and report in writing at least once in every year to the board on those matters.