21.—(1) Subsections (2) and (3) have effect in relation to examinations of accounts carried out by the Comptroller and Auditor General under section 10, 11 or 16.
(2) If the Comptroller and Auditor General changes the extent or character of a particular kind of examination, he shall report to the Assembly.
(3) An examination of accounts carried out by the Comptroller and Auditor General shall be carried out on behalf of the Assembly.
Subs. (4)-(12) rep. by 2003 NI 5