88.—(1) As soon as practicable after the transfer day, the Council shall prepare, in such form as may be approved by the Minister, all proper and usual accounts of money received or expended by the National Social Work Qualifications Board in the accounting year, or the part of an accounting year, of that Board ending immediately before the transfer day.

(2) The Council shall submit accounts prepared under this section to the Comptroller and Auditor General for audit and subsections (3) and (4) of section 21 apply in relation to those accounts.