Kieran O'Donnell (Fine Gael) | Oireachtas source

Under section 17, HBFI will be audited by the Comptroller and Auditor General but section 16 states:

Where, following prior consultation with the Minister, the board of HBFI considers it appropriate to do so having regard to its functions (including the obligations imposed on HBFI under section 7(2)), HBFI or any HBFI group entity may appoint a statutory auditor

I am asking if it will appoint a statutory auditor. The Comptroller and Auditor will definitely perform an audit. Will an independent auditor be appointed from one of the big accountancy firms?