103. Deputy Billy Kelleher asked the Minister for Business, Enterprise and Innovation her views on requiring large accountancy firms to separate audit functions from non-audit business further to a parliamentary report in the UK. [17145/19]

104. Deputy Billy Kelleher asked the Minister for Business, Enterprise and Innovation her views on audit proposals (details supplied) as proposed in the UK. [17146/19]

I propose to take Questions Nos. 103 and 104 together.

I understand that the Deputy is referring to a UK Parliamentary Committee Report on the Future of Audit.  It would be inappropriate for me to comment on a Report concerning activities in another jurisdiction.