Section 13, The Independent Media Commission Act, 2000. [Margin: Short title.]

(1) The Commission shall keep proper books of account and proper records in relation to the funds of the Commission and the books of accounts and records shall be in such form as the Auditor-General may approve. [Margin: Accounts and audit.] (2) The books of account of the Commission shall be audited by the Auditor-General or an auditor appointed by him within three months after the end of each financial year.