The Review Group on Auditing, under chairman Senator Joe O'Toole, faces a difficult task in trying to produce a report on the complex issues involved by June, according to some accountants.

Welcoming the appointment of the members of the group, they warned that many of the issues to be examined were likely to prove highly contentious. These issues include the separation of the supply of auditing from tax advice and other services and the proposed rotation of audit firms. Mr O'Toole's experience as a trade union leader - he is general secretary of the Irish National Teachers' Organisation - will be important in trying to achieve good working co-operation within the group, according to the Department of Enterprise, Trade and Employment. While some accountants questioned Mr O'Toole's lack of experience in the fields of accounting or auditing, the Department said he was selected because of his independence on the issues involved.

The Tanaiste, Ms Harney, announced 17 appointments to the group, ranging from accountants to academics, industry and Civil Service representatives and independent members. The group has been set up in response to the recommendation by the Committee of Public Accounts of a formal review of a number of issues concerning auditing. The Department has received some 30 submissions so far and more are expected.

Carrick-on-Shannon-based insurance broker and auctioneer Mr Joe Brady is one of the independent members of the group. A founder member of the Institute of Insurance Brokers, which later became NIBA and subsequently the Irish Brokers' Association, Mr Brady said he was asked to join the group to bring the perspective of someone who was not an accountant. He brought his knowledge of organisations and how they operated and of dealing with conflicts of interest to the group, he said.

The main accounting bodies have each nominated experienced representatives: Mr Terence O'Rourke from the Institute of Chartered Accountants of Ireland; Mr David Leonard from the Association of Chartered Certified Accountants; Mr Alan Farrelly from the Institute of Certified Public Accountants; and Mr Brendan Dennehy from the Institute of Incorporated Public Accountants. Academia is represented by Dr James Stewart from the school of business studies at Trinity College, UCD professor of management Niamh Brennan and Dr Irene Lynch-Fannon of the law school at UCC.

Industry is represented by Mr Robert Grier from the Irish Business and Employers' Confederation, while the Irish Congress of Trade Unions has nominated Mr Shay Cody. The Revenue will be represented by Mr Jim Kelly, the Central Bank by Dr Liam O'Reilly and the Office of the Comptroller and Auditor General by Mr Colm Dunne.

The other members of the group are Mr Conor O'Mahony, representing the Department of Finance, and Mr John Corcoran, from the Department of Enterprise.