Phil Hogan (Carlow-Kilkenny, Fine Gael)
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Question 164: To ask the Tánaiste and Minister for Enterprise, Trade and Employment if she will review the company law relating to small business and companies limited by guarantee to remove the requirement for a statutory audit for those with an income of less than €100,000 in view of the financial burden of the fees associated in that work for those companies; and if she will make a statement on the matter. [12280/09]

John McGuinness (Carlow-Kilkenny, Fianna Fail)
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The extension of the audit exemption regime to small companies limited by guarantee is currently being examined by the Company Law Review Group as part of its 2008/2009 Work Programme and I will consider their recommendation(s) in the matter.