¹[18. (1) The Authority, shall maintain its accounts in such manner and form as may be prescribed. (2) Without prejudice to the provisions of the Comptroller and Auditor-General (Additional Functions) Act, 1974 (XXIV of 1974), 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 Government. (3) Every auditor appointed under sub-section (2) shall be given a copy of the annual balance sheet and other accounts of the Authority together with the account books and vouchers relating thereto for examination. (4) Every auditor shall, at all reasonable times, have access to the books of accounts and other documents of the Authority, and may, in connection with such accounts, examine the Chairman or any member of the Board or any officer of the Authority. (5) The auditors shall report to the Government upon the annual balance sheet and the accounts and on any ancillary matter connected therewith. (6) 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 Authority for the protection of the interests of the Government or upon the sufficiency of their procedure in auditing the affairs of the Authority, and may, at any time, enlarge or extend the scope of audit or direct that a different procedure in audit shall be adopted or that any other examination shall be made by the auditors or any other persons if, in its opinion, the interest of the Government so requires.]