Section 29: Power to alter accounting requirements.

(1) The Commission may, after consultation with the Nigeria Accounting Standard Board, by notice to the public enterprise or class of public enterprises, as the case may be -
(a) add to the classes of documents to be comprised in the financial statement of the public enterprise or class of public enterprises to be delivered to the Commission for a year and make provisions as to the matters to be included in any document so added;
(b) modify the requirements of this Act as to the matters to be stated in a document to be delivered;
(c) reduce the number or types of documents to be delivered to the Commission in any year.