(1) The Agency shall keep in such form as may be approved of by the Minister all proper and usual accounts of all moneys received or expended by the Agency and, in particular, shall keep all such special accounts (if any) as the Minister may from time to time direct.

(2) Accounts kept in pursuance of this section shall be signed by the Chief Executive (who shall be the officer accountable for such accounts for the purposes of the Comptroller and Auditor General Acts 1866 to 1998) and an appointed member.

(2A) Accounts kept in pursuance of this section shall be submitted by the Agency to the Comptroller and Auditor General for audit as soon as may be, but not later than 4 months, after the end of the financial year of the Agency to which they relate.

(2B) A copy of the accounts as so audited shall, as soon as may be, be given to the Minister who shall cause copies to be laid before each House of the Oireachtas.

(3) The Comptroller and Auditor General shall, together with his report on the Appropriation Accounts for any year, make a report to Dáil Éireann with respect to the correctness of the sums brought to account by the Agency under this section in that year.