Companies Act 2014 section 944N

Accountability of Authority to Committee of Public Accounts

Section 944N requires the chairperson of the Corporate Enforcement Authority to appear before and give evidence to the Committee of Public Accounts on matters relating to the Authority's financial management, use of resources, and operational effectiveness.

• The chairperson must appear before the Committee of Public Accounts whenever formally requested in writing, to give evidence on the regularity and propriety of the Authority's audited financial transactions
• Evidence must also cover how economically and efficiently the Authority uses its resources, and the systems and practices it employs to evaluate its own operational effectiveness
• The chairperson must address any matter concerning the Authority raised in a special report or other relevant report of the Comptroller and Auditor General that has been laid before Dáil Éireann
• When appearing before the Committee, the chairperson must not question or express opinions on the merits of any government or ministerial policy, or on the objectives of such policy

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