Section 13: Establishment of the Fund of the Board.

The Board shall establish and maintain a fund into which shall be paid and credited-
(a)
all income accruing from annual dues charged as follows-
(i) not less than N500.00 annually by every practicing member to be collected on behalf of the Board by the bodies listed in section 2 (i) and (ii) and (x) of this Act;
(ii) not less than N100,000.00 annually by all publicly quoted companies; and
(iii) not less than N1,000.00 annually by all other registered companies:
Provided that the Board shall, subject to the approval of the Minister, have power to review the minimum amount of annual dues from time to time;
(b) all subventions and budgetary allocations from the Federal Government;
(c) fines and penalties imposed by the Board;
(d) fees charged for services rendered by the Board;
(e) gifts, loans, grant-in-aid from national, bilateral and multi-lateral organisations and agencies;
(f) rents, fees and other internally generated revenues from services provided by the Board; and
(g) all other sums accruing to the Board, from time to time.