State Airports (Shannon Group) Act 2014

Accounts and audits

21. (1) Shannon Group shall keep all proper and usual accounts in accordance with the requirements of the Companies Acts.

(2) Accounts kept in pursuance of subsection (1) shall be submitted annually by Shannon Group to an auditor for audit and, immediately after such audit, copies of the profit and loss account, the cash flow statement, the balance sheet, such other (if any) of the accounts kept by Shannon Group as the Minister may direct, the auditor’s report on the accounts and the report to the shareholders for the accounting year in question, shall be presented by Shannon Group to the Minister who shall cause copies thereof to be laid before each House of the Oireachtas.

(3) Shannon Group shall, if so required by the Minister, furnish to the Minister, in such form, as may be approved of by the Minister, and for such period, such information as he or she may require, in respect of any balance sheet or other account or any report on its accounts of Shannon Group or any of its subsidiaries or in relation to the policy and operations (other than day-to-day operations) of Shannon Group or any of its subsidiaries.