David Cullinane (Waterford, Sinn Fein) | Oireachtas source

Deputy Catherine Murphy hit on a very important point. If individuals in PwC were involved in both processes then there is a problem. It would be problematic if someone who was involved in giving high-level specialist advice was also involved in assisting, preparing, signing off on or writing the other report. It is correct to say that there are arms of these organisations that specialise in certain areas, but there are also individuals involved here. The question of whether there was an overlap and whether any individuals from PwC were involved in both processes should be asked.