Ms Josephine Feehily:

We have memorandums of understanding. We work closely with the Office of the Director of Corporate Enforcement, ODCE. Every year we refer cases arising from liquidations to the ODCE and ask that office to follow through on restricting directors and so on. We have an ongoing relationship. The office did not exist when this work started. Therefore, I am making that distinction. There was nowhere to send the file because the office did not exist at the beginning. In the context of a criminal investigation for prosecution by the Garda Síochána, Revenue officials have supplied it with 20 witness statements and books and records in relation to 15 cases.