Section 30: Appointment of external auditors.

(1) Notwithstanding the provisions of the law establishing a public enterprise, the public enterprise shall every year appoint an external auditor or auditors from the list and in accordance with guidelines supplied by the Auditor-General of the Federation, of a State or of a Local Government, as the case may be, to audit Its financial statements.
(2) An auditor maybe re-appointed for other successive year or years if -
(a) he is not incapacitated or otherwise disqualified; or
(b) the Commission has not directed that he shall be re-appointed, or
(c) he has not given the public enterprise notice in writing that he does not wish to be re-appointed.