18.— (1) The Director shall, whenever required in writing by a Committee of Dáil Éireann established under the Standing Orders of Dáil Éireann to examine and report to Dáil Éireann on the appropriation accounts and reports of the Comptroller and Auditor General, give evidence to that Committee on—

(a) the regularity and propriety of the transactions recorded, or required to be recorded in any book or other record of account subject to audit by the Comptroller and Auditor General that the Insolvency Service is required by this Act to prepare,

(b) the economy and efficiency of the Insolvency Service in the use of resources,

(c) the systems, procedures and practices employed by the Insolvency Service for the purpose of evaluating the effectiveness of its operations, and

(d) any matter affecting the Insolvency Service referred to in a special report of the Comptroller and Auditor General under section 11(2) of the Comptroller and Auditor General (Amendment) Act 1993, or any other report of the Comptroller and Auditor General (in so far as the report relates to a matter specified in paragraph (a), (b) or (c)) that is laid before Dáil Éireann.

(2) In giving evidence to the Committee under this section, the Director shall not question or express an opinion on the merits of any policy of the Government or a Minister of the Government or on the merits of the objectives of such policy.