From:               martin.murray@acoi.ie

To:                 marie_dempsey@entemp.ie


Posted Date:        29/03/2009 22:23:39

Subject:            DETE -Pat Houlihan ACOI Invitation to Comment



Dear Pat,

Further to your invitation to comment on the EU Commission's
Recommendation on the subject of external quality assurance for
statutory audit firms auditing public interest entities, after careful
consideration, ACOI would deem this to be outside our remit.

Martin Murray
Executive Director
The Association of Compliance Officers in Ireland
E: martin.murray@acoi.ie
T (Dir): + 353-87-2688805
T: + 353-1-6116580
www.acoi.ie
The Association of Compliance Officers in Ireland
Registered office : I North Wall Quay, Dublin 1, Ireland.
Registered in Ireland: Registered Number 379249
ACOI is a company limited by guarantee not having a share capital