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

I thank Deputy Stanton for his questions. When it comes to having access to that new electronic information - although it is not that new anymore - which may be on servers, in the cloud or held electronically elsewhere, we will try to deal with it in the police powers Bill. Therefore, that will be done across the board, not just for company law offences but for the Revenue Commissioners, Garda, CCPC and so on.

I have an open mind about the number of commissioners. The legislation provides for three. There may be a case for allowing a larger number or at least give me in my capacity as Minister, or future Ministers, the flexibility to expand the number of commissioners. I have an open mind on that, quite frankly. I will give it some more thought.

My understanding on the specialist staff issue is that our thinking is we would have them in the room. The gardaí, however, would still carry out the interrogation because that is what they are qualified and trained to do. I am not sure the forensic accountant or company lawyer is trained to do so. I will ask Ms Brennan to come in on that if she wishes to add to what I have said.