John Curran (Dublin Mid West, Fianna Fail)

I move amendment No. 75:

In page 37, between lines 42 and 43, to insert the following:

"(13) In this section "qualified person" means—

(a) a person who, in accordance with section 187 of the Companies Act 1990, is qualified to be appointed as a company auditor, or

(b) in relation to a charitable organisation that—

(i) is established in an EEA state, and

(ii) does not have a principal place of business in the State,

a person who is qualified under the law of that EEA state to perform functions the same as or similar to those performable in the State by a person referred to in paragraph (a).".

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