Derek McDowell (Labour)

This is a point about which the accountancy bodies are agitated. I understand their point as I referred to it some minutes ago. We may unwittingly leave the supervisory authority open to becoming a court of appeal, which is not intended. The intention, as I understand it, is that the authority should simply review the procedures to ensure they are properly dealt with. In practice, if somebody is investigated and an investigation comes out in a particular fashion, if it is open to the supervisory authority in effect to nullify the decision of the earlier disciplinary procedure, then it becomes a court of appeal.

The amendment proposed by Senator Coghlan, which has the agreement of at least one of the accountancy bodies, is reasonable. The accountancy bodies came to the conclusion that they should be entitled to appeal to the High Court, rather than simply wiping the slate clean, and either demand that a further investigation occur or substitute their own decision. I support the amendment.