Alex White (Dublin South, Labour)
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The IBF is entitled to appear before the committee to make its submission. I now invite Mr. Kevin Morris to make a submission on behalf of FMB Chartered Accountants. I understand his comments pertain to a number of net issues. One issue that arises is that of public interest entity. He is concerned that the level of intervention in forthcoming European measures will be relatively onerous but fears that what is envisaged in this legislation may be even more onerous. Does he think we should wait for the European measures to be finalised? I ask him to explain to the committee the context of the public interest entity and the audit requirements.