Under the Company Law Enforcement Act, 2001, liquidators have certain duties to report to the Director of Corporate Enforcement. Where a company is insolvent, for example, liquidators are obliged to provide a report to the director on the conduct of the company's directors. They are further obliged to make application to the High Court for the restriction of each of the company's directors unless specifically relieved of that obligation by the Director of Corporate Enforcement. Liquidators are also obliged to report suspected criminal offences to the director but in the case of court appointed liquidations, it is for the court to direct the liquidator to refer a matter to the Director of Corporate Enforcement. Section 56 of the Company Law Enforcement Act, 2001, provides that the director may, on his own initiative or at the request of a member, contributor or creditor of the company, request a liquidator of a company in liquidation to produce its books for examination. The director is independent in the performance of his statutory duties and the Minister has no function in the matter.