Section 66
Auditor To Certify
The auditor shall mark the accounts, records, books and ledgers audited by him or her by affixing his or her signature thereon and also mentioning therein the date on which he or she audited them.
Banks And Financial Institutions Act, 2063 (2006
Chapter - 2
Section 3: Incorporation Of Bank Or Financial InstitutionSection 4: Approval To Be Obtained To Incorporate Bank Or Financial InstitutionSection 5: Power To Refuse To Grant ApprovalSection 6: ProspectusSection 7: Allotment Of SharesSection 8: Dealing In SecuritiesSection 9: Prohibition On Selling Or Pledging Shares And DebenturesSection 10: Prohibition On Purchase By Bank Or Financial Institution Of Its Own SharesSection 11: Restriction On Dealing In Securities
Chapter - 3
Section 12: Formation Of Board Of Director SSection 13: List Of Professional Experts To Be MaintainedSection 14: Functions, Duties And Powers Of BoardSection 15: Delegation Of AuthoritySection 16: Power To Form Sub-committeesSection 17: Appointment Of DirectorsSection 18: Disqualification Of DirectorsSection 19: Qualification Of DirectorSection 20: Tenure Of Office Of DirectorSection 21: Remuneration And Facilities Of Director SSection 22: Disclosure By DirectorsSection 23: Meetings Of BoardSection 24: Responsibilities And Duties Of DirectorsSection 25: Register Of DirectorsSection 26: Appointment And Conditions Of Service Of Chief ExecutiveSection 27: Functions, Duties And Powers Of Chief Executive
Chapter - 4
Section 28: Prohibition On Carrying On Financial Transactions By Any One Other Than Bank Or Financial InstitutionSection 29: Application To Be Made For License To Carry On Financial TransactionsSection 30: License To Be Issued To Carry On Financial TransactionsSection 31: Classification Of Licensed InstitutionsSection 32: Power To Refuse To Issue License To Carry On Financial TransactionsSection 33: Power Of Rastra Bank To Prescribe ConditionsSection 34: Special Provisions Relating To Opening Of Office By Foreign Bank Or Financial InstitutionSection 35: Suspension And Cancellation Of LicenseSection 36: Conversion Of Licensed Institution Of Lower Class Into Licensed Institution Of Higher ClassSection 37: Conversion Of Licensed Institution Of Higher Class Into Licensed Institution Of Lower ClassSection 38: Liquid Assets Required To Be MaintainedSection 39: List Of Licensed Institutions To Be Published
Chapter - 7
Section 49: Power Of Rastra Bank To RegulateSection 50: Banking Or Financial System And Credit ControlSection 51: Power Of Rastra Bank To Issue Directives In Relation To Interest RatesSection 52: Power Of Rastra Bank To Inspect And SuperviseSection 53: Inspections To Be Made By Foreign Banks Or Financial InstitutionsSection 54: Control Over Licensed InstitutionsSection 55: Returns To Be Submitted
Chapter - 9
Section 58: Accounts And Records To Be Maintained AccuratelySection 59: Balance Sheet, Profit And Loss Account And AuditSection 60: Appointment Of AuditorSection 61: Disqualification For Appointment As AuditorSection 62: Returns To Be SubmittedSection 63: Functions, Duties And Powers Of AuditorSection 64: Report To Be ForwardedSection 65: In The Event Of Vacancy In Office Of AuditorSection 66: Auditor To CertifySection 67: Remuneration Of Auditor
Chapter - 12
Section 76: Permission To Be Obtained For Voluntary LiquidationSection 77: Order Of Priority In Settlement Of Liabilities On Liquidation Of Licensed InstitutionSection 78: Arbitration/mediationSection 79: Secrecy To Be MaintainedSection 80: Power To Give Directive To Freeze AccountsSection 81: Claim Or Title To DepositsSection 82: Particulars Of Unclaimed Deposits Or DividendsSection 83: Recovery From Or Confiscation Of DepositsSection 84: Management ExpensesSection 85: Power To Remove DifficultiesSection 86: Exemptions And FacilitiesSection 87: Not To Be Liable For Act Done In Good FaithSection 88: Oath-takingSection 89: Acts And Actions Not To Be InvalidatedSection 90: Power To Frame RulesSection 91: Power To Frame Bye-lawsSection 92: Laws In Force To GovernSection 93: Repeal And SavingSection 94: Effect Of Inoperativeness Of The Banks And Financial Institutions Ordinance, 2062(2005 )