Section 36 EFCC Act 2004
Section 36 of the EFCC Act 2004 is about Accounts and Audits.
(1) The Commission shall keep proper accounts, in a form, which conforms to accepted commercial standards of its receipts, payments, assets and liabilities and shall submit the accounts annually, for auditing by a qualified auditor appointed from the list of auditors and in accordance with the guidelines supplied by the Auditor-General of the Federation.