10. (1) An tÚdarás may appoint such consultants and advisers as it considers necessary for the performance of its functions.

(2) An tÚdarás shall comply with any directions concerning the engagement of consultants and advisers which may from time to time be given to it by the Minister, given with the consent of the Minister for Public Expenditure and Reform.

(3) Any remuneration due to a consultant or adviser shall, having regard to guidelines issued from time to time by the Minister or the Minister for Public Expenditure and Reform, be paid out of moneys at the disposal of An tÚdarás.