Mr. Jim Breslin:

I will answer since the Deputy put the question to me. I genuinely do not see a conflict of interest. If I did, I would say so. For example, in a situation where PwC had advised the development board during the course of the escalation of €450 million I would call that one. There is absolutely no way that I would see that as independent. That is clearly not independent. Instead, after that, PwC was part of the State examining the problem and trying to see what was to be done. It advised the HSE on next steps, but it was completely separate. We could have done it all in one phase. We could have taken three months to do next steps and look back but we did not have the time. The HSE got some advice and it was in a very constrained period. It does not have a PwC report that is signed off corporately.