Leo Varadkar (Dublin West, Fine Gael) | Oireachtas source

To answer the first question, yes, I believe the laws and offences are robust in this area. As the Deputy knows, the Company Law Review Group, CLRG, does a lot of work with us on updating the law all of the time, and we are going to keep doing that.

The issue around the experts in the room has come up a few times and came up in my discussions with the director as well, so we are going to examine that. To me, logically, it makes sense that, say, the forensic accountant can be in the room to make sure the garda does not forget to ask the right questions or to pick up on the answers. We are going to examine that and see if we can make a provision for this Bill, although we will probably be adding that in a bit later because it is not really provided for in the Bill before us. That is something we are going to examine and we will do it if we can.

On the issue of liquidations, I will hand over to the Minister of State, Deputy Troy, who is leading on that issue and on the kind of examinership-lite work we are doing.