(1) Notwithstanding anything contained in clause (b) of sub-section (1) of Section 3, the Auditor General may, as required, appoint auditors who have obtained license under the prevailing law as assistants for the performance of the audit of the corporate bodies wholly owned by the Government of Nepal, Provincial Government or Local Level.
(2) The auditors appointed pursuant to sub-section (1) shall act under the direction, control and supervision of the Auditor General.
(3) The functions, duties and powers, conditions of service, obligations of the auditors appointed pursuant to sub-section (2), the procedures to be followed by them in the performing of audit and provisions relating to the reporting shall be governed by this Act in relation to the matters set forth herein and as specified by the Auditor General in relation to the matters not set forth in this Act.
(4) The remuneration to be paid by the concerned body to the auditor appointed pursuant to sub-section (1) shall be as specified by the Auditor General, having regard to, inter alia, the volume of financial transactions, status of accounts, number of branches and sub-branches, work load and work progress of such a body.