52. (1) The technological university shall, in respect of the period specified under subsection (3), prepare final accounts of the dissolved body.

(2) A technological university shall, not later than the date on which it submits its first set of accounts following the appointed day to the Comptroller and Auditor General under section 22, submit the final accounts of the dissolved body to the Comptroller and Auditor General for audit and shall, immediately after the audit, present a copy of the accounts and a copy of the Comptroller and Auditor General’s report on the accounts to the Minister who, as soon as practicable thereafter, shall cause copies of those accounts and that report to be laid before each House of the Oireachtas.

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

(4) The technological university shall, not later than the date on which it submits its first annual report following the appointed day to the Minister, prepare and submit to the Minister the final report of the activities of the dissolved body and the Minister shall, as soon as practicable thereafter, cause a copy of the final report to be laid before each House of the Oireachtas.

(5) The final annual report of the dissolved body shall be published on the internet by the technological university as soon as practicable after copies of the report are laid under subsection (4).