Health and Social Care Professionals Act 2005
Accounts and audit.
21.—(1) The Council shall keep all proper and usual accounts of—
(a) all income received by the Council (including the sources of such income),
(b) all expenditure (including the subject matter of the expenditure) incurred by—
(i) the Council,
(ii) a committee of the Council,
(iii) each registration board, and
(iv) a committee of a registration board,
(c) the Council's assets and liabilities.
(2) Not later than 3 months after the end of the financial year to which the accounts relate, the Council shall submit the accounts prepared under this section to the Comptroller and Auditor General for audit.
(3) After the audit, the Council shall present to the Minister the audited accounts together with the Comptroller and Auditor General's report.
(4) The Minister shall ensure that, as soon as possible after the audited accounts and the report are presented to the Minister, copies of them are laid before each House of the Oireachtas.
(5) As soon as possible after the laying of copies before the Houses of the Oireachtas, the Council shall ensure that the audited accounts and the Comptroller and Auditor General's report are printed, published and put on sale.