2.—(1) The functions of the Comptroller and Auditor General by virtue of section 56 of the Land Law (Ireland) Act 1881 are transferred to the Comptroller and Auditor General for Northern Ireland.
(2) Any accounts transmitted for audit to the Comptroller and Auditor General for Northern Ireland, together with the Comptroller’s report thereon, are to be laid before the Northern Ireland Assembly (and not the House of Commons) not later than three months after the date on which the accounts were transmitted for audit.
(3) For the purposes of sub-paragraph (2) section 41(3) of the Interpretation Act (Northern Ireland) 1954 applies in relation to the laying of any accounts or report as it applies in relation to the laying of a statutory document under an enactment.
(4) Sub-paragraphs (1) to (3) above do not apply in relation to any accounts for a period ending before the coming into force of this Order.