34.— (1) The chief executive officer, under the direction of the Board, shall cause to be kept on a continuous basis proper books of account of all income and expenditure of the Board, and of the sources of such income and the subject matter of such expenditure, and of the property, assets and liabilities of the Board, and shall also cause to be kept, and shall account to the Board for, all such special accounts as the Minister or the Board, with the consent of the Minister, may from time to time direct should be kept.

(2) The books, records and special accounts kept under this section shall be—

(a) kept in the form, and

(b) for the accounting periods,

as the Board, with the consent of the Minister, or the Minister, may specify, with the consent of the Minister for Public Expenditure and Reform.

(3) The accounts of the Board prepared by the chief executive officer pursuant to subsection (1) and approved by the Board shall be submitted as soon as practicable and not later than 3 months after the end of the financial year to which they relate to the Comptroller and Auditor General for audit.

(4) The Board shall, not later than one month after the Comptroller and Auditor General issues an audit certificate for the accounts of the Board, give the Minister a copy of the accounts of the Board and the Comptroller and Auditor General’s certificate and report thereon.

(5) The Board shall—

(a) not later than 3 months after the Comptroller and Auditor General issues an audit certificate, cause the accounts of the Board and the Comptroller and Auditor General’s certificate and report thereon to be printed, published in the prescribed manner and put on sale, and

(b) immediately after each such publication, cause a copy of such accounts and such certificate and report thereon as so printed and published to be laid before each House of the Oireachtas.

(6) Nothing in this section shall be construed as entitling the Comptroller and Auditor General to question—

(a) the policy objectives of the Board, or

(b) the need for or the conduct of a Fitness to Practise inquiry.