(1) Subject to subsection (3), the chairperson of the Commission shall, whenever required by a Committee of Da´il E´ ireann established under the Standing Orders of Da´il E´ ireann to examine and report to Da´il E´ ireann on the appropriation accounts and reports of the Comptroler and Auditor General, give evidence to that Committee on -

(a) the regularity and propriety of the transactions recorded or required to be recorded in any book or other record of account subject to audit by the Comptroller and Auditor General which the Commission is required by or under statute to prepare,

(b) the economy and efficiency of the Commission in the use of its resources,

(c) the systems, procedures and practices employed by the Commission for the purpose of evaluating the effectiveness of its operations, and

(d) any matter affecting the Commission referred to in a special report of the Comptroller and Auditor General under section 11(2) of the Comptroller and Auditor General (Amendment) Act, 1993, or in any other report of the Comptroller and Auditor General (in so far as it relates to a matter specified in paragraph (a), (b) or (c)) that is laid before Da´il E´ ireann.

(2) Subject to subsection (3), from time to time, and whenever so requested, the Commission shall account for the performance of its functions to a Committee of one or both Houses of the Oireachtas.