(1) The organization shall maintain its accounting books, ledgers, records and accounting records in such a way that they clearly reflect the actual status of the business in accordance with the prevailing accounting standards or generally accepted principles of accounting.
(2) The organization shall compulsorily conduct an audit of its financial and overall payment system within four months of the end of each financial year.
(3) Before publicizing its annual financial statement, the organization shall take the approval of the bank as prescribed.
(4) Other arrangements related to accounting and auditing of the organization shall be as prescribed.