39.— (1) A member of the Garda Síochána shall, when directed to do so by a member of a higher rank F80[or a designated officer of the Ombudsman Commission], account for any act done or omission made by the member while on duty.

(2) A failure to comply with a direction under subsection (1) shall be the subject of disciplinary action in accordance with the Disciplinary Regulations.

(3) The member concerned shall be informed by the member of higher rank F80[or designated officer] that such failure may lead to dismissal from the Garda Síochána.

(4) Any information provided by a member of the Garda Síochána in accordance with a direction under subsection (1) is not admissible in any criminal proceedings against the member and this shall be explained to the member in ordinary language by the member of higher rank F80[or designated officer].

(5) For the purpose of subsection (4) “criminal proceedings” does not include disciplinary proceedings.