This list of training firms may not be used for purposes of circulation and no part may be reproduced or transmitted in any form or by any means, electronic or mechanical, or through any information storage retrieval system, whether temporary or permanent. Use of this material is bound by data protection legislation. The list is not be used as a basis for commercial approaches to firms. Any unauthorized use by members or third parties is strictly forbidden and may result in legal action. Chartered Accountants Ireland accepts no liability in this regard.