Section 60: Practice Review of professional Accountants.(as amened by Section 15 of the Financial Reporting Council of Nigeria (Amendment) Act, 2023.)

The Council, or any officer authorised by it, in writing may review the practice of an auditor and may, for that purpose-(a) inspect any relevant book, document and record in the possession, or under the control of the auditor, his partner or employee and make copies of, or take any abstract of, or extract from any such book, document and record in relation to a company under investigation; and
(b) seek information or clarification from any partner or employee of the professional.