The Tanaiste, Ms Harney, has widened the terms of reference of the Review Group on Auditors, which will examine how the profession operates in the light of the findings of the Committee of Public Accounts (PAC) inquiry into DIRT evasion.

Ms Harney announced the membership of the 17-member group last night and said that she had asked it to include an examination of self-regulation within the profession.

The group will be chaired by independent senator and general secretary of the Irish National Teachers' Organisation, Mr Joe O'Toole. PAC recommended that it produce a report for the Oireachtas by June.

Among the detailed list of issues set out by the PAC for examination are whether accountancy firms acting as external auditors should be allowed to provide other services to financial institutions and how audit fees could be determined to reflect the importance of the audit process.

In addition to Mr O'Toole, the group comprises: Mr Terence O'Rourke, the nominee of the Institute of Chartered Accountants; Mr David Leonard, the nominee of the Association of Chartered Certified Accountants; Mr Alan Farrelly, the nominee of the Institute of Certified Public Accountants; Mr Brendan Dennehy, the nominee of the Institute of Incorporated Public Accountants; Prof Niamh Brennan of UCD; Dr James Stewart, Trinity College; Ms Ann Fitzgerald of the Irish Association of Investment Managers; Mr Robert Grier, IBEC; Mr Shay Cody, ICTU; Mr Joseph Brady; Dr Irene Lynch-Fannon, UCC; Mr John Corcoran of Ms Harney's department; Mr Conor O'Mahony, Department of Finance; Mr Colm Dunne, of the Comptroller and Auditor General's office; Dr Liam O'Reilly of the Central Bank; and Mr Jim Kelly of the Revenue Commissioners.