Section 28: Publication by a public enterprise of full individual financial statements.

(1) The provisions of this Part of this Act shall apply to the publication by a public enterprise of the financial statements required by section 22 or this Act to be delivered to the Commission, including the director's report.
(2) No public enterprise shall publish an individual financial statement for a year unless it is accompanied with the relevant auditor's report.
(3) References in this section to the relevant auditor's report are to the auditor's report specified under section 32 of this Act.
(4) A public enterprise which contravenes any provision of this section and any officer of the public enterprise who is in default, is guilty of an offence and liable to a penalty of N5,000 for every day in which the default continues.