(1) The Commission shall, in respect of the period specified under subsection (3), prepare final accounts of the Data Protection Commissioner.
(2) The Commission shall submit the final accounts to the Comptroller and Auditor General for audit not later than 3 months after the establishment day.
(3) For the purposes of subsection (1), the Minister may specify a period that is longer or shorter than a financial year of the Data Protection Commissioner.
(4) The Commission shall prepare the final annual report for the Data Protection Commissioner and cause a copy of the report to be laid before each House of the Oireachtas not later than 6 months after the establishment day.