Section 176: Power of Commission to request audit.

(1) The Commission may direct a manager to have all books of accounts and financial statements audited and to submit the results of such an audit to the Commission within the time specified by the Commission.
(2) Any person who, in respect of an audit contemplated in subsection (1), gives information, an explanation or access to records which he or she knows to be false or misleading commits an offence and is liable on conviction to a fine of N1,000,000 or imprisonment for one year or both such fine and imprisonment.