Paul Coghlan (Fine Gael)

I move amendment No. 4:

In page 21, to delete lines 35 and 36 and substitute the following:

"(a) appealing the decision of that body relating to that matter that was the subject of the enquiry to the High Court.".

This amendment relates to section 23 of the Bill dealing with intervention in the disciplinary process of prescribed accountancy bodies. I tabled this amendment to ensure due process. The supervisory authority is in a sense all-powerful. It can intervene in the disciplinary procedures of any of the accountancy bodies and can even annul them. It is a major domo with all these powers. It would therefore have the ability to ignore due process, which could be in contravention of the rights of an individual member. Rather than having the power to annul, it should be allowed to investigate and if it concludes that a body's procedures are incorrect or have not been entirely followed, its decision should be open to appeal to the High Court. I am sure the Minister is aware that this is in line with the recommendation of the review group chaired by our colleague, Senator O'Toole.