62. (1) The Commission shall, in respect of the period specified under subsection (3) , prepare final accounts of the Labour Relations Commission.

(2) The Commission shall submit the final accounts to the Comptroller and Auditor General for audit not later than 3 months after the dissolution day.

(3) For the purposes of subsection (1) , the Minister may specify a period that is longer or shorter than a financial year of the Labour Relations Commission.

(4) The Commission shall prepare the final annual report for the Labour Relations Commission and submit the report to the Minister not later than 5 months after the dissolution day.