18. (1) The Commission shall keep in such form as may be approved by the Minister for Public Expenditure and Reform all proper and usual accounts of all monies received or expended by it and, in particular, shall keep in such form as aforesaid all such special accounts as the Minister for Public Expenditure and Reform may, from time to time direct.

(2) Accounts kept in accordance with this section shall be submitted, not later than the 1st day of April in the year immediately following the financial year to which they relate, or on such earlier date as the Minister for Public Expenditure and Reform may direct, to the Comptroller and Auditor General for audit and, immediately after the audit, the Chief Executive of the Commission shall cause a copy of the Comptroller and Auditor General’s report on the accounts to be laid before each House of the Oireachtas.