Audit Act, 2075

Section 6: Timely Audit

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1) The Auditor General may, on a selective basis, perform a timely audit of the bodies referred to in sub-section (1) of Section 3 before the completion of the fiscal year or after the completion of transactions.

2) The mode, method, scope, period, matters of examination and reporting of the audit to be performed pursuant to sub-section (1) shall be as specified by the Auditor General.

3) The Auditor General shall forward the report prepared pursuant to sub-section (2) to the concerned body and make it public.

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Section 6: Timely Audit

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