Michael Ahern (Cork East, Fianna Fail)

Because of uncertainty, I was reluctant to accept the amendment yesterday and the same applies today. The amendment should refer to section 35 rather than to section 23, as the Senator appears to have done. I am prepared to give further consideration to the points raised. If convinced of them, I will table an appropriate amendment to address the issue in the Dáil. However, I will need to consult the IASA interim board and perhaps the accountancy representative bodies to ascertain their views in the matter.