Section 22 Nigeria Data Protection Act 2023

Section 22 of the Nigeria Data Protection Act 2023 is about Account and audit. It is under Part IV (Financial Provisions) of the Act.

(1) The Commission shall keep and maintain proper accounts and records, including records of —
(a) receipts, payments, assets, and liabilities ; and
(b) income and expenditure, in a form which conforms with existing laws on accounts and audit.

(2) The Commission shall cause the accounts to be audited, not later than six months after the end of each year, by auditors appointed from the list maintained by the Auditor-General for the Federation, and in accordance with the guidelines provided by the Auditor-General for the Federation.

(3) An auditor appointed under subsection (2) shall have full and free access to all account records, documents, and papers of the Commission.

(4) For the purpose of this section, the financial year of the Commission shall be from 1 January to 31 December of every year, or such other period, as may be determined by the Council.