66. (1) Final accounts of the Authority shall be drawn up by the Commission as soon as may be after the establishment day but not later than 6 months thereafter and shall be in such form as may be approved by the Minister, in respect of the financial year or part of the financial year of the Authority.

(2) Accounts prepared pursuant to this section shall be submitted as soon as may be by the Commission to the Comptroller and Auditor General for audit, and, immediately after the audit, a copy of the income and expenditure account and of the balance sheet and of such other (if any) of the accounts as the Minister may direct and a copy of the Comptroller and Auditor General’s report on the accounts shall be presented to the Minister who shall cause copies of them to be laid before each House of the Oireachtas.

(3) The Commission shall prepare the final annual report for the Authority and submit the report to the Minister not later than 6 months after the establishment day.

(4) Subject to subsection (3) and to the modifications referred to in subsection (5), section 31 of the Principal Act as substituted by section 8 shall apply in relation to an annual report prepared under this section.

(5) The modifications referred to in subsection (4) are that—

(a) the reference to Part 10A of the Principal Act in section 31(3) of the Principal Act shall be deleted, and

(b) the reference in section 31(4) of the Principal Act to media service rules shall be construed as a reference to broadcasting rules made under section 43(1)(c) of the Principal Act as it existed before the coming into operation of section 73(a).