Section 13, The Companies Act, 2009

(1) The Commission shall keep proper books of accountsand proper records in relation to the accounts and shall prepare in respect of each year a statement of accounts in such form as the Auditor-General may approve. (2) The books of account and related records of the Commission shall be audited not later than six months after the end of each financial year by the Auditor-General, or an auditor appointed by the Auditor-General and the report of the audit shall, pursuant to 119. of the Constitution, be submitted to Parliament by the Attorney-General.