Kieran O'Donnell (Limerick City, Fine Gael)
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Were they required under Stock Exchange rules to provide additional reporting requirements such as emphasis on matters or additional work on the audit report where it would not be qualified? Is it fair to say that underlining a true and fair view is a going concern? When one looks at a set of financial statements, apart from the tomes of standards Professor Walsh referred to, surely the underlying criteria is going concern.