13. (1) The Trust shall maintain proper and complete accounts in accordance with such general directions as may be issued, and in such form, as may be prescribed, by the Government.
[(2) The accounts of the Trust shall be audited, as soon as possible after the end of the financial year but not later than the 30th day of October of the following financial year, by not less than two auditors, being chartered accountant within the meaning of the Bangladesh Chartered Accountants Order, 1973
(P.O. No. 2 of 1973), who shall be appointed by the Government.]
(3) Every auditor appointed under clause (2) shall be given the account books and connected documents of the Trust for examination and shall at all reasonable times have access to the books, accounts and other documents of the Trust and, may in connection with such accounts examine the Chairman or any [Trustee] or officer of the Trust.
(4) The auditors shall submit an audit report to the Government in which they shall state whether, in their opinion, accounts of the Trust are properly drawn up and, if they have called for any explanations or information from the Trust, whether it has been given and whether it is satisfactory.
(5) The Trust shall comply with any directive issued by the Government for the rectification of the matters objected to in the audit.