(1) The fund shall keep its records in Nepali in the format prescribed by the Auditor General in accordance with its prevailing laws. The fund can keep accounts in Nepali as well as English language for its convenience. But if two accounts are kept according to that, the account kept in Nepali will be considered as the official account.
(2) In the accounts to be kept according to sub-section (1), the fund's investments, loans and financial transactions, each income and expenditure transaction, the purchase and sale of goods and the fund's assets and liabilities should be clearly written in the accounts to be known. will fall
(3) Notwithstanding anything written in sub-section (2), the accounts of the investor account scheme and the citizen unit scheme operated by the fund shall be kept separately.
(4) Unless approved by the Government of Nepal, the accounts under this section shall not be kept anywhere else except in the office of the fund and the director may inspect the accounts at any time if he wishes to inspect them.
(5) Apart from the amount specified by the committee, the cash balance of the fund shall be kept in a commercial bank where there is a commercial bank.
(6) The fund shall update the accounts from its branches every three months.