Results 221-240 of 1,279 for speaker:Michael Ahern

Seanad: Companies (Auditing and Accounting) Bill 2003: Committee Stage (Resumed). (28 May 2003)

Michael Ahern: Senator O'Toole asked whether proper structures were in place. Having spent a number of years auditing, I know that an auditor does not go through every piece of paper. One does a test to see whether financial and other controls are in place and working. I would not expect directors, executive or non-executive, to act as auditors or as management, although I know that in family owned...

Seanad: Companies (Auditing and Accounting) Bill 2003: Committee Stage (Resumed). (28 May 2003)

Michael Ahern: Yes.

Seanad: Companies (Auditing and Accounting) Bill 2003: Committee Stage (Resumed). (28 May 2003)

Michael Ahern: I wish to make it clear that if semi-State and State-sponsored bodies are limited companies, this company law will apply to them.

Seanad: Companies (Auditing and Accounting) Bill 2003: Committee Stage (Resumed). (28 May 2003)

Michael Ahern: Senator Mooney asked me a number of questions. I can tell the Senator that I have had many discussions with former colleagues of mine in the auditing and accounting profession. I cannot say I got a common view but some of them want to get rid of the practice of auditing while others want to keep it.

Seanad: Companies (Auditing and Accounting) Bill 2003: Committee Stage (Resumed). (28 May 2003)

Michael Ahern: As Senator O'Toole asked earlier if it is appropriate that people should have a privilege of limited liability. That is the question that must be considered when deciding whether to extend the audit exemption limit. Confidence is vitally important to the continuing growth of the economy. If people did not have confidence in accounts and information being presented, it would have a more...

Seanad: Companies (Auditing and Accounting) Bill 2003: Committee Stage (Resumed). (28 May 2003)

Michael Ahern: It was in the context of Report Stage being taken tomorrow that I stated we would raise in the Dáil the various issues arising from the debate. If amendments are made during the Dáil debate, they will have to be discussed in the Seanad.

Seanad: Companies (Auditing and Accounting) Bill 2003: Committee Stage (Resumed). (28 May 2003)

Michael Ahern: It is hoped to bring the Bill before the Dáil before the end of this session. It is not likely to be concluded before the recess.

Seanad: Companies (Auditing and Accounting) Bill 2003: Committee Stage (Resumed). (28 May 2003)

Michael Ahern: It might be.

Seanad: Companies (Auditing and Accounting) Bill 2003: Committee Stage (Resumed). (28 May 2003)

Michael Ahern: Everything is under review.

Seanad: Protection of Employees (Fixed-Term Work) Bill 2003: Second Stage. (29 May 2003)

Michael Ahern: I am particularly pleased to have the opportunity to commence the debate on this important Bill in this House. It is widely acknowledged that social partnership involving employers, employees and Government has been the driving force of change in the workplace over recent years. This social partnership process has been backed up by a well-balanced range of employment rights/labour legislation...

Seanad: Protection of Employees (Fixed-Term Work) Bill 2003: Second Stage. (29 May 2003)

Michael Ahern: I feel like I am on a full-time contract.

Seanad: Protection of Employees (Fixed-Term Work) Bill 2003: Second Stage. (29 May 2003)

Michael Ahern: I thank Senators Coghlan, McDowell, Leyden, Mooney and White for their contributions and for their general welcome for this important legislation which deals with those in fixed-term employment contracts. Some questions were raised by the Senators and I will attempt to cover most of them.

Seanad: Protection of Employees (Fixed-Term Work) Bill 2003: Second Stage. (29 May 2003)

Michael Ahern: The Senator must wait for four years. He is a little early yet. As regards the SMEs, the Bill provides greater clarity for companies which may want to recruit workers for a certain period on a fixed-term basis to see if they are satisfactory from the point of view of making the worker permanent. The employer knows the framework within which he or she must work to make that person permanent....

Seanad: Protection of Employees (Fixed-Term Work) Bill 2003: Second Stage. (29 May 2003)

Michael Ahern: They will be treated as apprentices for their initial contract. The amount of excess paperwork for employers under section 9(2) was also mentioned. The provision of this written statement helps both employees and employers in terms of the certainty of the employment relationship.

Seanad: Protection of Employees (Fixed-Term Work) Bill 2003: Second Stage. (29 May 2003)

Michael Ahern: There will be a separate directive to deal with that.

Seanad: Protection of Employees (Fixed-Term Work) Bill 2003: Second Stage. (29 May 2003)

Michael Ahern: The 1971 Act will be reviewed as agreed under Sustaining Progress. I thank Senators Coghlan, McDowell, Leyden, Mooney and White for their contributions on this important Bill which will benefit the pay and other conditions of employment of 70,000 workers who are currently employed on fixed-term work contracts. I hope the Bill will go a long way towards realising the main aims of the...

Seanad: Companies (Auditing and Accountancy) Bill 2003: Report and Final Stages. (29 May 2003)

Michael Ahern: Following the acceptance of the Government's amendment on Committee Stage, nine bodies have been designated for the purposes of section 6(2). Each of the designated bodies, while being a member of the supervising authority, is entitled to nominate one person to be a director of the authority. The present composition reflects recommendation 9.5 of the review group on auditing. The Minister is...

Seanad: Companies (Auditing and Accountancy) Bill 2003: Report and Final Stages. (29 May 2003)

Michael Ahern: The Senator has referred to regulatory impact analysis on a number of occasions. A number of initiatives have been taken as a result of the OECD report on regulation. These involved, inter alia, the establishment of a high level group to co-ordinate the implementation of the regulatory reform agenda. The group will develop regulatory impact analysis guidelines. This work has not been...

Seanad: Companies (Auditing and Accountancy) Bill 2003: Report and Final Stages. (29 May 2003)

Michael Ahern: Because of uncertainty, I was reluctant to accept the amendment yesterday and the same applies today. The amendment should refer to section 35 rather than to section 23, as the Senator appears to have done. I am prepared to give further consideration to the points raised. If convinced of them, I will table an appropriate amendment to address the issue in the Dáil. However, I will need to...

Seanad: Companies (Auditing and Accountancy) Bill 2003: Report and Final Stages. (29 May 2003)

Michael Ahern: I undertook to reflect on the amendments tabled by the Senator. In yesterday's discussions various options to address the issue were proposed. I am not sure that simple deletion is the best course of action. Accordingly, I will reflect on the matter and explore the possibility of substituting some other approach to address the Senator's concerns. As I said yesterday, I could not envisage a...