- The Central Authority shall maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form as may be prescribed by the Central Government in consultation with the Comptroller and Auditor-General of India.
- The accounts of the Central Authority shall be audited by the Comptroller and Auditor-General at such intervals as may be specified by him, and any expenditure incurred in connection with such audit shall be payable by the Central Authority to the Comptroller and Auditor-General.
- The Comptroller and Auditor-General and any other person appointed by him in connection with the audit of the accounts of the Central Authority under this Act shall have the same rights and privileges and the authority in connection with such audit as the Comptroller and Auditor-General generally has in connection with the audit of the Government accounts and, in particular, shall have the right to demand the production of books, accounts, connected vouchers and other documents and papers and to inspect any of the offices of the Central Authority.
- The accounts of the Central Authority, as certified by the Comptroller and Auditor-General or any other person appointed by him in this behalf, together with the audit report thereon, shall be forwarded annually to the Central Government by the Central Authority.
Chapter III — Central Consumer Protection Authority
Section 26
Accounts and audit
Printed from Law on Tips • Consumer Protection Act, 2019