The Bangladesh Industrial Enterprises (Nationalisation) Order, 1972 (President's Order)
NO. 27 OF 1972
[ 26th March, 1972 ]
21. (1) A Corporation shall maintain proper accounts and other relevant records and prepare annual statement of accounts, including a profit and loss account and balance-sheet.
(2) The accounts of a Corporation shall be audited by not less than two accountants, being chartered accountants within the meaning of the Chartered Accountants Ordinance, 1961 (Ord. No. X of 1961), who shall be appointed by the Government.