Mr. Seamus McCarthy:

We have certainly been consulted as thinking in the Departments has gone on regarding what are the appropriate arrangements to put in place. The kinds of difficulties that were thrown up have had an effect on what is now being proposed. The detailed planning of it and what it will entail for us has not commenced because we need to see a settled legal structure. If the legislation goes ahead and is passed before the end of this year, the first period of accounts for which I would be likely to carry out audit work would be 2023. It would be 2024 before Irish Water would come to this committee.