Dermot Ahern (Louth, Fianna Fail)

This is related to the conversation we had with Senator O'Donovan about solicitors and people presenting themselves as solicitors although they are not. The inclusion of the word "agent" in section 41 is intended to capture quite a number of people who might not necessarily be captured under the definition of "accountant". Accountancy bodies have made such representations and we will consider the issues they have raised between now and Report Stage. I would be reluctant to make a change in this regard because we are trying to include as many as possible of the myriad people involved in this sector. That is the reason the word "agent" is included under the section. It is, in effect, a catch-all to try to include as many people as possible to ensure the terms of the legislation apply as widely as possible.