Feargal Quinn (Independent)

I am sorry the Minister of State feels that way, because I believe the terms used in the Bill are over the top. It would be different if the term "appears" was not used in the first line of both subsections. I would have thought it correct to use the term "it appears to the Supervisory Authority that there is a question of whether the annual accounts comply with the Companies Act". However, the term "or may be" is used further on. Companies and citizens are entitled to some protection against someone's opinion or the fact that a person may be suspicious by nature. The Minister of State should reconsider the position.

If it appears to the supervisory authority that something has gone wrong, then it should investigate. I hope the Minister of State will indicate that he will consider changing the position.