are impartial, free from any conflict of interest, and in particular are not in a situation which may, directly or indirectly, affect the impartiality of their professional conduct in relation to what is being certified by the official attestations; and
go bhfuil siad neamhchlaonta, saor ó aon choinbhleacht leasa, agus go háirithe, nach bhfuil siad i staid ina bhféadfaí, go díreach nó go hindíreach, dochar a dhéanamh do neamhchlaontacht a n-iompair ghairmiúil i ndáil lena bhfuil á dheimhniú ag na fianuithe oifigiúla; agus