A lengthy opening statement is to be made this morning by the chairman of the Dail Committee of Public Accounts (CPA), Mr Jim Mitchell, when it holds its first public meeting following the publication of the DIRT report by the Comptroller and Auditor General, Mr John Purcell.

Mr Mitchell will identify the main issues which are to be considered by a sub-committee of the CPA, which next month is to hold a series of televised hearings where chief executives from the financial institutions and heads of Government agencies are to be questioned about DIRT collection and the operation of bogus non-resident bank accounts.

Among the issues being considered by the sub-committee is whether any former Ministers for Finance should be called to give evidence. The Taoiseach, Mr Ahern, the former Taoiseach, Mr Reynolds, party leaders Mr Ruairi Quinn and John Bruton, as well as Mr Alan Dukes and Mr Ray MacSharry, have all served as Ministers for Finance in the period being considered by the inquiry. However, the committee is anxious that the public hearing, due to commence on August 30th and end on October 1st, will be as efficient as possible and only involve necessary witnesses.

The CPA will hear submissions today, probably from the Department of Finance and a number of financial institutions, in relation to who should and should not be called to give evidence before next month's hearings. It will then go into private session during which it will be decided which witnesses should be called. These individuals will then be notified privately.