New Towns Act (Northern Ireland) 1965

11 (1) The accounts of all receipts and payments of the transferor and of committees thereof and of the respective officers of the transferor and such committees up to the date of transfer shall, as soon as conveniently may be after that date, be audited, and disallowances, surcharges, charges and penalties in relation to such accounts, receipts and payments shall be made, recovered and enforced in like manner as nearly as may be as if the order had not been made. N.I.

(2) Every officer of the transferor or of any committee thereof whose duty it is to make up any accounts of or to account for any portion of the receipts or payments of the transferor and also every member of the transferor or of any such committee shall, until the audit of the accounts of such receipts and payments up to the date of transfer is complete, be deemed for the purposes of such audit to continue in office and be bound to perform the same duties and render the same account and be subject to the same liabilities as if the order had not been made.