Companies Act 2014 section 929

Accountability to Dáil Éireann

Section 929 deals with the accountability of the Irish Auditing and Accounting Supervisory Authority (IAASA) to Dáil Éireann and Oireachtas committees, setting out when and how its leaders must answer questions about the Authority's operations.

• The CEO and board chairperson of the Supervisory Authority must give evidence to the Public Accounts Committee when requested, covering the regularity of accounts, use of resources, and operational effectiveness
• They must also account for the Authority's performance to any other committee appointed by either or both Houses of the Oireachtas
• The Supervisory Authority must have regard to any recommendations made by such committees following an appearance
• When giving evidence, the CEO and chairperson must not question or express opinions on the merits or objectives of Government policy