Section 23: Accounts and audits.

The Agency shall-(a) keep proper accounts and records of its receipts, payment, assets and liabilities and prepare in respect of each financial year a statement of accounts in such forms as may be directed by the Auditor-General for the Federation; and
(b) cause its accounts to be audited within six months from the end of each financial year by auditors whose appointment shall be approved by the Board from the list of auditors approved by the Auditor-General for the Federation.