55. (1) As soon as is practicable after the completion of an investigation pursuant to a direction under section 49(1), an authorised officer shall prepare a draft report of the investigation.

(2) In preparing the draft report referred to in subsection (1), the authorised officer shall consider, in so far as they are relevant to the investigation—

(a) the terms of the investigation,

(b) any document, information or content obtained in the course of the investigation,

(c) any statement or admission made by any person in the course of the investigation,

(d) any submissions made by any person for the purposes of the investigation,

(e) where the investigation under section 49(1) is part of a joint investigation under Article 60 led by Coimisiún na Meán, anything of a similar nature to what is referred to in paragraphs (b) to (d), obtained by any participating Member State Digital Services Coordinator or other Member State competent authority, and

(f) any views communicated by the European Commission under Article 59(3).

(3) The authorised officer shall, as soon as is practicable after preparing the draft report, give the inquiry subject—

(a) a copy of the draft report,

(b) a copy of any material relied upon by the authorised officer in preparing the draft report,

(c) a copy of this section, and

(d) a notice in writing stating that the inquiry subject may, not later than 28 days from the date on which it receives the notice, or such further period as the authorised officer considers necessary, make submissions in writing to the authorised officer on the draft report.

(4) The authorised officer shall, as soon as is practicable after the expiration of the period referred to in subsection (3)(d), and having considered any submissions made under that subsection, make any revisions to the draft report which, in the opinion of the authorised officer are warranted, and finalise the report.

(5) An authorised officer shall not make any recommendation, or express any opinion, in a draft report under subsection (1) or in a final report under subsection (4), as to whether an administrative financial sanction should be imposed under section 62 in the event that the Commission is satisfied that the inquiry subject has committed a contravention, or as to the amount of any such sanction imposed.

(6) An authorised officer shall, as soon as is practicable after the draft report has been finalised under subsection (4), provide a copy of the final report and any views to which subsection (8) applies to the inquiry subject.

(7) An authorised officer shall, as soon as is practicable after the draft report has been finalised under subsection (4), provide a copy of the final report, any submissions made in accordance with a notice under subsection (3)(d), and any views to which subsection (8) applies, to the Commission.

(8) This subsection applies, in the case of a report under this section, to—

(a) any views communicated by the European Commission under Article 59(3) in relation to the matter to which the report relates, and

(b) any views of Member State Digital Services Coordinators that Article 60(2) requires to be taken into account in relation to that matter.

(9) An authorised officer may provide a copy of the final report, any submissions made in accordance with a notice under subsection (3)(d), and any views to which subsection (8) applies to such other persons as he or she considers appropriate.

(10) A person who receives a final report or any submissions or views under subsection (9) shall not, without the prior authorisation of the Commission, disclose the existence or the content of the report or those submissions or views to any other person.

(11) A person who, without reasonable excuse, contravenes subsection (10) shall be guilty of a category 1 offence.