9. Accounts etc. of Corporation:
(1) All records, books of accounts of the incomes and expenses and accounts of a Corporation shall be maintained as
prescribed by the Government of Nepal.
(2) The accounts of incomes and expenses of the Corporation shall have to be got audited each year by an auditor appointed by the Government of Nepal, and it shall be the duty of each Director or employee to give any
such document or information as required by such an auditor in the course of performing his or her duty.
(3) After examining the books of accounts, the auditor shall prepare an audit report setting out, inter alia, the following matters, and submit a copy of the report to the Government of Nepal and other copy to the
Corporation:
(a) Whether the matters required to be included in the profit and loss account prepared by the Corporation have been so included or not, and whether the statements of accounts reflect the true economic condition of the Corporation or not,
(b) Whether the accounts of incomes and expenses submitted are due or not,
(e) Whether any document, explanation or information sought has been given or not, and if so given, whether it is satisfactory or not,
(f) Whether the manner of maintaining the accounts of the Corporation is proper or not, and
(g) Such other matters as the auditor considers necessary.