19. (1) The Corporation shall maintain proper accounts and shall prepare annual statement of accounts, including the profit and loss account and balance sheet, in accordance with the accounting principles and established practices and such general directions as may be issued, and in such form as may be prescribed, by the Government. (2) The accounts of the Corporation shall be audited by not less than two auditors, being chartered accountants 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 sub-section (2) shall be given a copy of the annual balance sheet of the Corporation and shall examine it together with the accounts and vouchers relating thereto, and shall have a list delivered to him of all books kept by the Corporation, and shall, at all reasonable times, have access to the books of accounts and other documents of the Corporation, and may in relation to such accounts examine any Director or officer of the Corporation. (4) The auditors shall report to the Government on the accounts examined by them and on every statement of account, profit and loss account and balance sheet and in their report they shall state-(a) whether or not they have obtained all the information and explanations called for by them;(b) whether or not, in their opinion, the books of accounts have been kept and the annual statement of account, profit and loss account and balance sheet are drawn up in accordance with the provisions of this Ordinance and the rules made, and the directions issued, thereunder;(c) whether or not such statement of account, profit and loss account and balance sheet exhibit a true and fair view of the Corporation's affair; and(d) whether or not there is any scope for effecting economy in any matter or for increasing the income of the Corporation. (5) The Government may, at any time, issue directions to the auditors requiring them to report to it upon the adequacy of measures taken by the Corporation for the protection of the interest of its shareholders and creditors or upon the sufficiency of the information and other means placed at the disposal of the auditors in auditing the accounts of the Corporation. (6) If the Corporation has sponsored any company under section 24 the statement of accounts, profit and loss accounts, balance sheet and auditor's report of such company shall be appended to the balance sheet of the Corporation together with a statement showing the manner in which the profits and losses of the company have been dealt with in the accounts of the Corporation and the provision made for the losses of the company, if any, in the accounts of the company and also of the Corporation.