Michael Ahern (Cork East, Fianna Fail)

Senator White raised a number of questions. It is not intended to exempt non-profit companies. We set out to list enactments but dropped the list as it depends on the circumstances of individual companies as to what Acts apply. We are considering the threshold issue and will probably bring forward amendments in the Dáil. There is a distinction between audit exemption and small company limits, which will also be considered.