Strategic Banking Corporation of Ireland Act 2014
Audit of accounts by Comptroller and Auditor General
19. (1) The SBCI shall submit its consolidated accounts to the Comptroller and Auditor General for audit within 2 months after the end of the financial year to which they relate, and the Comptroller and Auditor General shall—
(a) if he or she is satisfied that the accounts represent a true and fair view of the state of the affairs of the SBCI, so certify, or
(b) otherwise qualify the accounts.
(2) The SBCI shall present a copy of the consolidated accounts of the SBCI as audited to the Minister as soon as may be and the Minister shall cause a copy of the audited accounts to be laid before each House of the Oireachtas.