Audit and Accounts
18. (1) The Authority shall maintain its accounts in such manner and form as the Government may prescribe.
(2) The accounts of the Authority 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 Authority with the approval of the Government.
(3) Every auditor appointed under sub-section (2) shall be given a copy of the accounts of the Authority together with the accounts books and vouchers relating thereto for examination and shall at all reasonable times have access to all records, books, documents, cash, sureties, stores and other property of the Authority, and may in connection with such accounts examine the Chairman, any member, officer or employee of the Authority.
[(4) The auditors shall complete the audit within six months of the expiry of the financial year in respect of which the audit is made and shall, within three months send to the Authority the audit report with a copy thereof to the Government.]
(5) The accounts of the Authority shall also 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.
(6) For the purpose of an Audit under sub-section (5), 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 Authority and may examine the Chairman, any member or any officer or employee of the Authority.
(7) The Auditor-General shall, as soon as possible after completion of the audit, send to the Authority his audit report with a copy thereof to the Government.