Dentists Act, 1985

Accounts of Council.

21.—(1) The Council shall keep all proper accounts of all income and expenditure of the Council and of the sources of such income and the subject matter of such expenditure and the Council shall keep all proper accounts of the property, assets and liabilities of the Council.

(2) The accounts of the Council shall be audited at least once in every year by an auditor appointed for that purpose by the Minister and the fees of such auditor and the expenses generally of such audit shall be paid by the Council as soon as may be after each such audit.

(3) As soon as may be after each audit under this section, a copy of the accounts of the Council and the auditor's certificate and report thereon shall be given to the Minister.

(4) As soon as may be after each audit under this section, a copy of such accounts and the auditor's certificate thereon shall be laid before each House of the Oireachtas and as soon as may be after such accounts have been so laid, the Council shall cause such accounts and the auditor's certificate thereon to be printed, published and put on sale.