From: Charles Tilley To: "marie_dempsey@entemp.ie" Posted Date: 17/04/2009 15:07:49 Subject: Department of Enterprise, Trade and Employment - Public Consultation Dear Ms Dempsey   I refer to Pat Houlihan’s letter of 9 March giving CIMA the opportunity to comment on the Department of Enterprise, Trade and Employment consultation on the EU Commission's Recommendations on external quality assurance for statutory audit firms auditing public interest entities. My understanding is that there are more relevant groups such as the CCAB-I responding to your consultation and it is, therefore, unlikely that we could add to their contribution.   If there is a specific part of the consultation on which you would particularly like a comment or further input from CIMA, please do let me know and I would be more than willing to look at it again.   Yours sincerely   Charles   CHARLES TILLEY Chief Executive CIMA 26 Chapter Street London SW1P 4NP United Kingdom Direct Tel :     +44 (0)20 8849 2200 Direct Fax :    +44 (0)20 8849 2454 Switchboard : +44 (0)20 7663 5441 www.cimaglobal.com