Section 119, The National Communications Authority Act, 2022

(1) Every public Telecommunications Operator shall keepaccurate records of all relevant information contained in the tariff proposals submitted under sub section (2) of section 117. (2) An operator shall not charge for services anything higher than the approved tariffs nor proposed for approval tariffs that are below the true cost of such services as determined in accordance with the accepted accounting guidelines or principles established for the industry. PART XXV -COMPLIANCE