Section 16: Audit and Accounts.

1 The Accounts of the Agency shall be audited not later than six months after the end of the year to which they relate by auditors appointed by the Agency from the list of auditors supplied and in accordance with the guidelines issued by the Auditor-General for the Federation.

2 An auditor appointed under subsection (1) shall have access to all accounts and other records relating to such accounts as are kept by the Agency and shall have the power to request from any staff of the Agency such information and explanation as in the Auditor's opinion are necessary for the purpose of the audit.