34B.— (1) The F161[chief executive officer] shall, whenever required in writing to do so by the Committee of Public Accounts on or after 1 January 2015, 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 that the Executive is required by this Act to prepare,

(b) the economy and efficiency of the Executive in using its resources,

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

(d) any matter affecting the Executive referred to in—

(i) a special report of the Comptroller and Auditor General under section 11 (2) of the Comptroller and Auditor General (Amendment) Act 1993, or

(ii) any other report of the Comptroller and Auditor General that is laid before Dáil Éireann to the extent that it relates to a matter specified in paragraph (a), (b) or (c).

(2) In carrying out duties under this section, the F161[chief executive officer] may not question or express an opinion on the merits of any policy of the Government or a Minister of the Government or on the merits of the objectives of such a policy.]