From: "Donnelly, Brendan" To: "Dempsey Marie (DETE)" Posted Date: 21/04/2009 11:02:13 Subject: Consultations on the EU Commission's Recommendation (2008/362/EC) on external quality assurance for statutory audit firms auditing public interest entities   Marie,   I refer to the letter and enclosures sent by Pat Houlihan of the Company Law  (EU/Legislation) Section to Frank Ryan dated 9th March 2009.   We have read the document and have concluded that the material in question will not have a bearing on undertakings such as Enterprise Ireland where the audit function is carried out by the office of the Comptroller and Auditor General.   Regards,   Brendan.