Section 9: Auditing of accounts.

(1) The Bank shall as soon as may be after the end of the financial year to which the accounts relate cause its accounts to be audited by auditors from the list of auditors and in accordance with guidelines supplied by the Auditor-General for the Federation.
(2) The auditors shall, on the completion of the audit of the accounts of the Bank for the relevant financial year, prepare and submit to the Bank a report setting out-
(a) general observations and recommendations of the auditors on the financial affairs of the Bank for the financial year in question and on any important matter which the auditors desire to bring to the notice of the Bank; and
(b) detailed observations and recommendations of the auditors on all aspects of the operations of the business of the Bank for that year.