20. (1) The Board shall maintain its accounts in such manner and form as the Government may specify. (2) The accounts of the Board shall be audited by the Comptroller and Auditor-General of Bangladesh (hereinafter in this section referred to as the Auditor-General) in such manner as he deems fit. (3) For the purpose of an audit under sub-section (2), the Auditor-General or any person authorised by him in this behalf shall have access to all records, books, documents, cash, securities, stores and other property of the Council and may examine the Chairman or any member, officer or employee of the Council. (4) The Auditor-General shall, as soon as possible after completion of the audit, send to the Council his audit report and the Council shall forward it, with its comments thereon, to the Government. (5) The Council shall take steps forthwith to remedy any defects or irregularities pointed out in the audit report.