Companies Act 2014 section 944O

Accountability of member to certain Oireachtas Committees

Section 944O sets out the circumstances in which the chairperson of the Corporate Enforcement Authority must appear before Oireachtas Committees to account for the general administration of the Authority, including the protections that apply where matters are or may be before the courts.

• The chairperson must attend before an Oireachtas Committee, when requested in writing, to give account for the general administration of the Authority — but certain committees (such as the Committee on Public Accounts and the Members' Interests Committees) are excluded from this process.
• The chairperson cannot be required to discuss any matter that is, has been, or may in future be the subject of proceedings before a court or tribunal — and if the chairperson believes this restriction applies, they must inform the Committee of that view and the reasons for it.
• Where a dispute arises over whether the restriction applies, either the chairperson (on behalf of the Authority) or the Chairperson of the Committee (on behalf of the Committee) may apply to the High Court within 21 days for a determination, and the chairperson is not required to attend on the disputed matter while the application is pending.
• When appearing before a Committee, the chairperson must not question or express an opinion on the merits of any Government or Ministerial policy or on the objectives of such a policy.