Power to require production of accounts and attendance of persons for audit

Finance202627 sections

Statutory text

(1) For the purposes of audit under this Act, an auditor may,-
- (a) require in writing, the production at the place of audit, such vouchers, statements, returns, correspondences, notes or any other documents including documents in electronic form, the perusal or examination of which are necessary for the elucidation of the accounts and transactions;
- (b) require in writing, any employee of a local authority or an authority administering the local fund mentioned in the Schedule accountable for or having the custody or control of such vouchers, statements, returns, correspondences, notes or other documents including documents in electronic form or any person having directly or indirectly, any share or interest in any contract with the local authority or the authority which administers the local fund to appear in person before him and answer any question and require any person so appearing to make and sign a declaration with respect to such document or to prepare and furnish any statement relating thereto; and
- (c) in the event of an explanation being required from any officer or member of a local authority or an authority administering the local fund, invite such person and shall in writing, specify the point on which his explanation is required.
(2) An auditor may, in any requisition made under sub-section (1) specify a period of not less than three days within which the said requisition shall be complied with.

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