Séamus Kirk (Louth, Fianna Fail)
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275. To ask the Minister for Finance if he is considering introducing statutory regulation of the Irish Tax Institute in view of the considerable fallout from financial decisions taken on projects over the past ten years or so; and if he will make a statement on the matter. [14182/14]

Michael Noonan (Limerick City, Fine Gael)
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The Irish Tax Institute is primarily a representative and educational body. It has established and maintains appropriate professional standards of conduct for its members and the exercise of professional discipline over those who do not comply with those standards. Details of the standards are contained in the Institute s Code of Conduct, which I understand can be accessed on its website. In these circumstances, I do not consider that a case currently exists for the introduction of statutory regulation along the lines suggested by the Deputy.