Seán Fleming (Laois, Fianna Fail)
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304. To ask the Minister for Finance the position regarding immunity from prosecution for auditors who notified the Revenue Commissioners of suspected wrongdoing in an organisation where they are carrying out an audit and where there may be liabilities for tax and where the auditor may have been negligent and not been aware of the tax issues in previous years; and if they can be prosecuted or not or if they are immune from prosecution in these matters; and if he will make a statement on the matter. [25766/16]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that auditors of a Company have specific reporting duties to the Company in respect of offences of which they become aware under Section 1079 of the Taxes Consolidation Act 1997 (as amended), and failure to comply with that section is an offence. There are also offences contained in Section 1078 of the Taxes Consolidation Act 1997 (as amended) in relation to persons who facilitate, and/or who aid and abet, in the fraudulent evasion of tax. There is no specific statutory immunity for auditors who have participated in, and who have reported, wrongdoing by their client to Revenue. The decision whether to prosecute the auditor or not is a matter for the Director of Public Prosecutions.