The former CEO of the Rehab Group, Frank Flannery, says he has "no plans whatsoever" to attend a hearing of the Public Accounts Committee.

Mr Flannery says the PAC has been told its investigation of Rehab is "illegal" - and that it should now abandon its inquiry.

Earlier his successor Angela Kerins initiated High Court action against the PAC, saying it acted beyond its remit in investigating Rehab.

Speaking to reporters at the MacGill Summer School in Co Donegal, Mr Flannery said the PAC would be "out of order" to continue its inquiries.

"If the PAC continue its investigation against Rehab, it is doing it in utter defiance of the decision of the CPP [the Dáil's committee on procedures and privileges], which says it would be unlawful for it to do so.

"So for anyone to suggest I could go in is an extraordinary thing to do - and utterly and completely out of order."

He added: "I've no intention whatsoever of participating in an illegal, abusive operation, such as the PAC were conducted.

"It has been so determined by the CPP and is now in the High Court. 

"I make no further comment on that until we get the result of the High Court action."