Section 11, The West Africa Health Examination Board Act, 1986

All sums of money received on account of the Board may be paid into such bank as may be approved by the Board for the credit of the Board's general current or deposit account. 12. 1. The Chief Executive of the Board shall keep proper books of accounts and proper records in relation thereto and such accounts shall be in such form as the Board may approve. 2. The Chief Executive of the Board shall cause to be prepared, Audited Account submitted to the Board not later than 31st day of December in each year. (a) a statement in such form as the Board may approve, showing in detail the profit or loss of the Board for the year ending on the 31st of December, immediately proceeding; AND (b) a statement of the assets and liabilities of the Board as they stood on the 31st day of December immediately proceeding which shall be in such form as the Board may approve. 3. The accounts of the Board shall be audited by an Auditor appointed by the Board.