Section 41: Accounts and Audit.

1 The Agency shall keep proper records and accounts of its-
a receipts, payments, assets and liabilities; and
b incomes and expenditure in a form which conforms with existing laws on accounts and audit.
2 The Agency shall submit the accounts annually for auditing by a qualified auditor from the list of auditors and in accordance with the guidelines supplied by the Auditor-General for the Federation.