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Accounts and audits
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16. (1) The registration body shall keep in such form as may be approved by the Minister, with the consent of the Minister for Public Expenditure and Reform, all proper and usual accounts and records of moneys received and expended by the Body.
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(2) The registration body shall, as appropriate—
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(a) submit, not later than 4 months after the end of the accounting period to which the accounts relate, its accounts to the Comptroller and Auditor General,
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(b) have appointed to it by the Minister a statutory auditor or statutory audit firm to be the statutory auditor of the registration body for the purposes of and in accordance with the Act of 2014, or
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(c) have appointed to it by the Minister an auditor or audit firm to perform, in relation to the registration body, functions of like effect to the functions of a statutory auditor or statutory audit firm and the Act of 2014 shall apply, subject to any necessary modifications, to that appointment.
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(3) Where subsection (2)(a) applies to the accounts of the registration body, within one month of the Comptroller and Auditor General issuing an audit certificate for the accounts of the registration body, a copy of—
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(a) the accounts, and
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(b) the report of the Comptroller and Auditor General on the accounts,
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shall be presented to the Minister who shall, as soon as may be, cause copies thereof to be laid before each House of the Oireachtas.
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(4) Where subsection (2)(b) or (c) applies to the accounts of the registration body, the report of the statutory auditor or auditor, as the case may be, shall be presented to the Minister by the body not more than one month after the report of the statutory auditor or auditor is certified.
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(5) The registration body shall publish a copy of its accounts on a website maintained by or on behalf of the body as soon as practicable after subsection (3) or, as the case may be subsection (4), has been complied with in respect of the accounts.
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