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Section 43
Audit of the fund
: (1) At the end of each financial year, the audit of the fund shall be conducted by the Auditor General or the auditor appointed by him.
(2) The Government of Nepal may at any time, if it wishes, examine the accounts of the fund or cause it to be examined.
(3) If the committee deems it necessary, it may appoint an internationally recognized external auditor and certify the financial statement of the fund.