In this Act, unless the subject or context requires otherwise,-

(a) “Government Office” means the Office of the President, the Office of the Vice-President, the Supreme Court, the Federal Parliament, the State Assembly, the State Government, the Local level, the office of the constitutional body, the office of the Attorney General, the Nepali Army, the Nepal Police, the Armed Police Force, all government offices and courts at the federal, provincial and local levels including Nepal. It refers to the records, accounts, books, etc., which are kept according to the prevailing law in order to show the transaction, and also other documents that prove the transaction. Documents required to audit operational or miscellaneous matters of organizations or other organizations are understood as government offices, strategies, annual or periodical plans, work plans, decisions, agreements or understandings, progress reports, monitoring and also refers to evaluation reports and other documents, details, data or information related to audit work.

(d) "Organized organization wholly owned by the Government of Nepal" means an organized organization in which all the shares or equity are owned by the Government of Nepal or by such organization or by such organization and the Government of Nepal. and the word also refers to an organized organization for which the Government of Nepal bears full responsibility. And by that word, more than fifty percent of the shares are owned by the Government of Nepal or the majority owned by the Government of Nepal(f) "Other institutions" means councils, universities, funds, committees, foundations, commissions established in accordance with prevailing laws or the decision of the Government of Nepal.

(g) "Prescribed" or "as prescribed" means prescribed or prescribed in the rules made under this Act.