: (1) Office of the President and Vice President, Supreme Court, Federal Parliament, Provincial Assembly, Provincial Government, Local Level, Constitutional Body or its Office, Court, Attorney General's Office and Nepal Army, Nepal Police Or all federal and provincial government offices including Armed Police Force, Nepal will be audited by the Auditor General considering regularity, economy, efficiency, effectiveness and propriety in accordance with the accounting law.
(2) The Auditor General shall be consulted when appointing an auditor for the audit of an organized organization in which more than fifty percent of the shares or equity is owned by the Government of Nepal or the Provincial Government. The Auditor General may give necessary instructions regarding the principles to be adopted while auditing such organized organizations.
(3) The Auditor General shall have the right to see the accounting related documents at any time for the purposes of sub-section (1). It shall be the duty of the head of the concerned office to provide any documents and information requested by the Auditor General or any of his employees.
(4) The accounts to be audited in accordance with sub-section (1) shall be kept in the format prescribed by the Auditor General in accordance with the federal law.
(5) In addition to the accounts of the offices mentioned in sub-section (1), arrangements may be made in accordance with the federal law that any other office or organization should be audited by the Auditor General.