Companies Act 2014
Director shall report as required
955. (1) Subject to subsection (2), the Director shall—
(a) provide the Minister with such information as the Minister may from time to time require about the performance of the Director’s functions, and
(b) when requested, account to an appropriately established Committee of either House of the Oireachtas for the performance of his or her functions.
(2) The Director shall not be required to—
(a) provide the Minister or the Committee with information, or
(b) answer a question by the Committee,
if the provision of the information or the answering of the question would, in the Director’s opinion, be likely to prejudice the performance of any of his or her functions.