Brian Stanley (Laois-Offaly, Sinn Fein) | Oireachtas source

Representatives from the Office of the Revenue Commissioners, Mr. Eugene Creighton, assistant secretary, large corporate division, and Ms Angela O'Gorman, Comptroller and Auditor General and committee liaison person, are also joining us. They are all very welcome. I remind all those in attendance to ensure their mobile phones are on silent or switched off.

Before we start, I will explain some limitations to parliamentary privilege and the practice of the Houses as regards reference witnesses may make to other persons in their evidence. As they are within the precincts of the Parliament, they are protected by absolute privilege in respect of the presentations they make to the committee. This means they have an absolute defence against any defamation action for anything they say at the meeting. However, they are expected not to abuse that and it is my duty as Cathaoirleach to ensure they do not. Therefore, if their statements are potentially defamatory in relation to an identifiable person or entity, they will be directed to discontinue. It is imperative they comply with that direction.

Members are reminded of the provision of Standing Order 218 that they should not comment on, criticise or inquire into the merits of the policies of the Government, or those of a Minister of the Government, or the merits of the objectives of such policies. Members are also reminded of the long-standing parliamentary practice that they should not comment on, criticise, or make charges against a person outside the House, or an official, either by name or in such a way as to make him or her identifiable.

I call the Comptroller and Auditor General, Mr. Seamus McCarthy, to deliver his opening statement.