Section 25: Inspection of books of account by auditors.

(1) The auditors appointed under this Act shall be entitled at all reasonable times to require to be produced to them accounts and other records kept by a Zonal Office and to inquire from any member, agent or employee of the Zonal Office such information and explanations as in the opinion of the auditors are necessary for the purpose of their audit.
(2) Any member, agent or employee of a Zonal Office who fails, without reasonable cause, to comply with a requirement of an auditor under subsection (1) of this section, commits an offence and is liable on conviction to a fine not exceeding N10,000 or imprisonment for a term not exceeding three months or to both such fine and imprisonment.