Michael Ahern (Cork East, Fianna Fail)

In section 23 there is a list of what is meant by "standards" in relation to prescribed accountancy bodies. The section lists ethics, codes of conduct and practices, independence, professional integrity and auditing and accounting standards. We will be looking at this again because concerns are being expressed by the accountancy bodies with regard to this area and submissions have been made to us.

Question put and agreed to.

Section 10 agreed to.

SECTION 11.