(1) The Commission shall keep the account of its income and expenditure in accordance with the accounting system adopted by the Government of Nepal (2) The internal audit of the Commission shall be conducted by the auditors appointed by the Commission and the final audit by the Auditor General.
(3) The Ministry of the Government of Nepal dealing with matters related to education may examine or cause to be examined the income and expenditure accounts of the Commission, related documents and other cash and goods at any time.