The Principal Regulations are amended by the substitution of the following regulation for regulation 4:
(1) Section 57 of the Criminal Justice Act 1994 (No. 15 of 1994) shall not apply to a person who carries on in the State the profession of accountant, auditor solicitor or tax adviser insofar as he or she receives or obtains information from or relating to a client -
(a) in the course of ascertaining the legal position for that client,
(b) when performing the task of defending or representing that client in or concerning judicial proceedings, or
(c) when advising that client in relation to instituting or avoiding judicial proceedings.
(2) Subparagraphs (b) and (c) of paragraph (1) apply in relation to information received or obtained before, in the course of or after the conclusion of proceedings referred to in that paragraph.
(3) In this section ‘client’ in relation to an accountant, shall not include a person who employs that accountant under a contract of service.