Comptroller and Auditor General and Committees of the Houses of the Oireachtas (Special Provisions) Act, 1998

Privileges and immunities of witnesses, etc., before Comptroller or auditor.

4.—A person—

(a) whose evidence has been, is being or is to be given before the Comptroller, or who produces or sends or sends a document to him or her, pursuant to a direction or request of the Comptroller or who is directed or requested by the Comptroller to give evidence or produce a document to the Comptroller or to attend before him or her and there to give evidence or produce a document, or

(b) who makes a statement or gives or sends a document to an auditor appointed under section 2 pursuant to a request of the auditor for the purposes of his or her functions under that section or to whom a requirement is made under section 7 , 9 , or 10 ,

shall be entitled to the same privileges and immunities in respect of those matters as a witness before the High Court.