Section 26: Accounts and audit

(1) The Corporation shall keep proper accounts and other records in relation thereto and shall prepare in respect of each financial year a statement of accounts.
(2) The accounts of the Corporation shall be audited by auditors to be appointed annually by the Corporation from the list of auditors and in accordance with guidelines laid down by the Auditor-General of the Federation.
(3) As soon as the accounts of the Corporation have been audited, the Corporation shall dispatch a copy of the statement of accounts to the Minister together with a copy of any report made by the auditors on that statement or on the accounts of the Corporation.
(4) The Minister shall lay a copy of every such statement and report on the Table of each House of the National Assembly.