Mr. Seamus McCarthy:

The first set of financial statements relates to the Health and Social Care Professionals Council for 2021. It received a qualified audit opinion. As a health body, the accounts give a true and fair view except that they account for the costs of retirement benefit entitlements of staff only as they become payable. That is a standard issue I have pointed out in relation to many health bodies.

No. 2 is the Approved Housing Bodies Regulatory Authority. This is a new body and this is the first period of account. It covers the period from 1 February to 31 December 2021. This is an 11-month account. That received a clear audit opinion. No. 3 is the Arts Council for 2021. It was a clear audit opinion. No. 4 is the Credit Institutions Resolution Fund. That received a clear audit opinion. No. 5 is the Environmental Protection Agency for 2021. That received a clear audit opinion.