Mary Hanafin (Dún Laoghaire, Fianna Fail)

The note I have states that the power provided for in section 208(b)(v) to appoint an auditor is only intended to be used where the Revenue Commissioners are not satisfied with information provided to them or where the appointment of an auditor is deemed necessary by them. There is no question of Revenue always appointing an auditor to verify information provided. The operative word in this regard is that the Revenue Commissioners "may" appoint rather than "shall" appoint an auditor. I hope this allays the concerns expressed.

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