14. (1) The Institute shall maintain its accounts in such manner and form as may be prescribed. (2) The accounts of the Institute 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 Institute and may examine the Chairman or any member or any officer or employee of the Institute. (4) The Auditor-General shall, as soon as possible after completion of the audit, send to the Board his audit report and the Board shall forward it with its comments thereon to the Government. (5) The Institute shall take steps forthwith to remedy any defect or irregularity pointed out in the audit report.