Section 19: Annual accounts of the Bank.

(1) The Board shall, in respect of each year, keep proper accounts of the revenue and expenditure of the Bank and all deposits received and repaid and interests credited to depositors during the year, from the 1st of January to the 31st of December of the same year, together with a statement of the assets and liabilities of the Bank.
(2) The accounts of the Bank kept under subsection (1) of this section shall, after being audited and certified by an auditor appointed from the list and in accordance with guidelines supplied by the Auditor-General for the Federation, be submitted to the Minister and shall thereafter be published by the Bank in selected national newspapers for general information.