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1 The Commission shall keep accounts and financial records in a form approved by the Department of Economic Development. 2 The Commission shall— a prepare a statement of accounts in respect of each financial year containing such information, and in such form, as is directed by the Department of Economic Development with the consent of the Department of Finance and Personnel; and b send a copy to the Department of Economic Development and to the Comptroller and Auditor General for Northern Ireland within such period after the end of the financial year as the Department directs. 3 The Comptroller and Auditor General for Northern Ireland shall— a examine, certify and report on the statement of accounts; and b send a copy of the statement of accounts and of his report to the Department of Economic Development. 4 The Department shall lay a copy of the statement of accounts and the Comptroller and Auditor General’s report before the Assembly. 5 For the purposes of this paragraph— a a financial year is a period of twelve months ending on 31st March; but b the first financial year is the period beginning with the day on which section 73 comes into force and ending with the first 31st March which falls at least six months after that day.