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5. (1) As soon as practicable, but not later than 3 months after the coming into operation of this Part, the Accountant shall cause to be prepared an abstract of the accounts of the Fund, and a report of the administration of the Fund, in respect of the accounting period or part thereof of the Fund ending immediately before the said coming into operation.
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(2) The Accountant shall arrange for the abstract and report referred to in subsection (1) to be audited and, as soon as is practicable after the audit, shall submit a copy of the abstract and report as so audited, together with the auditor’s report thereon, to the Minister for Finance who shall cause copies of those documents to be laid before each House of the Oireachtas as soon as practicable.
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