Section 93: Annual estimates, accounts and audit.

(1) The Commission shall not later than 30 September of each year, submit to the Board for approval its estimates of income and expenditure for the next financial year.
(2) The Commission shall —
(a) keep proper records of all accounts of its income and expenditure; and
(b) prepare statement of account in respect of each financial year.
(3) The Commission shall prepare and submit its accounts to auditors in accordance with laid down guidelines and rules.