(1) Following the making of the order under section 2, the Board shall prepare final accounts in respect of the financial year, or part of the financial year of the Board ending on, insofar as it is practicable, the day immediately before the appointed day.
(2) The final accounts prepared under subsection (1) shall be submitted by the Board to the Minister immediately before the appointed day.
(3) The Minister shall, as soon as practicable after the final accounts are submitted to him or her, submit the final accounts to the Comptroller and Auditor General for audit, and, immediately after the audit, a copy of the accounts as audited and a copy of the Comptroller and Auditor General’s report on the accounts shall be presented to the Minister who shall cause copies of those audited accounts and that report to be laid before each House of the Oireachtas.