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

(2) The Agency shall, not later than three months following the dissolution day, submit the final accounts of the dissolved body to the auditor appointed by the dissolved body for the purpose of Article 11(3)(b) of the Order of 2018 for audit and shall, immediately after the audit, present a copy of the accounts and a copy of the auditor’s report on the accounts to the Minister who, as soon as practicable thereafter, shall cause a copy of those accounts 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 Agency shall, not later than six months following the dissolution day, prepare and submit to the Minister the final annual report of the dissolved body and the Minister shall, as soon as practicable, 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 website of the Agency as soon as practicable after copies of the report are laid under subsection (4).