Section 10, The National Revenue Authority Act, 2002

(1) The Board may, for the discharge of its functions, appoint one or more committees to perform such functions as the Board may determine. (2) A committee shall consist of members of the Board or non-members or both as the Board may decide. (3) Without prejudice to the generality of subsection (1), the Board shall appoint an audit committee consisting of such members of the Board, excluding the Commissioner-General, and performing such functions as the Board may determine. (4) A committee shall submit a report of its proceedings to the Board at such time as the Board may determine. No. 11 National Revenue Authority Act 2002 7 [Margin: Standing orders.]