The Comptroller and Auditor General may report to the Assembly the results of any examination carried out by him under Article 8 or 9.

Subject to paragraph (3), during the interim period paragraph (1) shall have effect as if for the words “the Assembly” there were substituted the words “the House of Commons”.

During any period for which an Order is in force under section 2(1)(b) of the [1982 c. 38] Northern Ireland Act 1982, paragraph (2) shall not apply to any report relating only to specified matters or the specified Department within the meaning of part II of Schedule 1 to that Act.