Ms Deirdre Donaghy:

If there were any indication that something was being done that was not in line with the requirements or with normal accounting rules, there are avenues by which that can be addressed, namely, the normal audit procedures. A DAC is a company. It must be established and have a normal company returns office. A certain degree of information can usually be availed of by the Companies Registration Office, although I am not sure of the level of detail. Revenue gets the returns under confidentiality, so they are not publicly available, but the returns go through Revenue's risk-profiling systems as well. If there were to be any suggestion of something being done that was fraudulent or incorrect, there are avenues by which that should be reported and it can be investigated.