asked the Minister for Industry and Commerce the protection his Department afford the general public from the malpractices of self-established business consultants, and tax and accounting advisers.

Limerick East): There is at present no specific legislation directly governing the activities of business consultants or tax and accounting advisers. I am not aware of any widespread malpractices in this area and I do not have any plans for such legislation.

The public would, however, be well advised to deal only with persons of good repute and standing and to exercise prudence in any financial transactions with them.

How are the public to decide who are properly established advisers? Is the Minister aware that many people have run into financial difficulties in relation to tax returns because of doing business with people who have set themselves up without any experience and without proper qualifications?

(Limerick East): There is a criminal code and anyone who transgresses it is subject to normal penalties by the courts. It is a matter for the public to decide where to take their business. They should use their commonsense and make inquiries from other people who use consultants as advisers.