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Section 23
Accounting and auditing
-(1) The account of income and expenditure of the fund shall be kept as prescribed.
(2) The fund shall conduct an internal audit of the fund by a registered chartered accountant according to the Nepal Chartered Accountants Act, 2053.
(3) The annual audit of the fund's income and expenditure shall be conducted by the Auditor General's Department in accordance with the prevailing law.
(4) The Government of Nepal may examine or check the annual accounts of the fund at any time if it wishes.
(2) The fund shall conduct an internal audit of the fund by a registered chartered accountant according to the Nepal Chartered Accountants Act, 2053.
(3) The annual audit of the fund's income and expenditure shall be conducted by the Auditor General's Department in accordance with the prevailing law.
(4) The Government of Nepal may examine or check the annual accounts of the fund at any time if it wishes.