Joe Neville (Kildare North, Fine Gael)

When we meet with them, we will be able to go through a job description. When somebody keeps the same salary as the CEO, it would indicate that it should be a very senior role. If it is not, it obviously creates more questions. It is important that Mr. McCarthy has raised it because, as he has said, when it is somebody in a very senior position, it has to be called out and questioned. Ultimately, they are big salaries and big responsibilities. Mediation agreements and sign-off need to be brought up in this context. I welcome that.

On the nature of the qualified opinion, as an accountant myself I know it is highly unusual from a financial perspective not to be doing accounts on an accrual basis. Everybody who has done a set of accounts knows they have to be done on an accrual basis. What was the original context behind that? Does that make any sense?