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Obligation to keep accounts, etc.
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5.—(1) The Company shall keep, in such form as may be approved by the Minister with the consent of the Minister for Finance, all proper and usual accounts of all moneys received or expended by it, including an income and expenditure account and a balance sheet and, in particular, all such special accounts as the Minister, on his own motion or at the request of the Minister for Finance, may from time to time direct.
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(2) Accounts kept under this section shall be submitted annually by the Company to an auditor for audit and, immediately after the audit, a copy of the income and expenditure account, the balance sheet, any other such accounts kept pursuant to a direction of the Minister and the auditor's report on the accounts shall be presented to the Minister, who shall cause copies thereof to be laid before each House of the Oireachtas.
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(3) The Company shall within ninety days after the end of each accounting year, or such longer time as the Minister shall in any particular case allow, make a report of its proceedings during that year to the Minister, who shall cause copies of the report to be laid before each House of the Oireachtas.
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