(1) In this section, "Committee" means a Committee appointed by either House of the Oireachtas or jointly by both Houses of the Oireachtas (other than the Committee referred to in section 22 or a Committee on Members' Interests of Dáil Éireann or the Committee on Members' Interests of Seanad Éireann) or a subcommittee of such a Committee.

(2) Subject to subsection (3), the Director shall, at the request in writing of a Committee, attend before it to give account for the general administration of the Commission.

(3) The Director shall not be required to give account before a Committee for any matter which is or has been or may be at a future date, the subject of proceedings before a court or tribunal in the State.

(4) Where the Director is of the opinion that a matter in respect of which he or she is requested to give an account before a Committee is a matter to which subsection (3) applies, he or she shall inform the Committee of the opinion and the reasons for the opinion and, unless the information is conveyed to the Committee at the time when the Director is before it, the information shall be so conveyed in writing.