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Audit Act, 2075

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Preamble
Preamble

Section 1: Short Title and Commencement
Section 1: Short Title and Commencement

Section 2: Definitions
Section 2: Definitions

Section 3: Bodies to be Audited by the Auditor General
Section 3: Bodies to be Audited by the Auditor General

Section 4: Methods of Audit
Section 4: Methods of Audit

Section 5: Audit of Financial and Various Matters
Section 5: Audit of Financial and Various Matters

Section 6: Timely Audit
Section 6: Timely Audit

Section 7: Audit of Grant and Aid
Section 7: Audit of Grant and Aid

Section 8: Matters to be Audited
Section 8: Matters to be Audited

Section 9: Matters to be Audited by the Auditor General in View of Propriety
Section 9: Matters to be Audited by the Auditor General in View of Propriety

Section 10: Audit of Corporate Bodies Wholly Owned by the Government of Nepal, Provincial Government or Local Level
Section 10: Audit of Corporate Bodies Wholly Owned by the Government of Nepal, Provincial Government or Local Level

Section 11: Audit of Corporate Bodies
Section 11: Audit of Corporate Bodies

Section 12: Power of the Auditor General to Examine or Require Submission of Documents
Section 12: Power of the Auditor General to Examine or Require Submission of Documents

Section 13: Power to Collect Fees
Section 13: Power to Collect Fees

Section 14: Review of Audit
Section 14: Review of Audit

Section 15: Power to Obtain Expert Service
Section 15: Power to Obtain Expert Service

Section 16: Not to be Liable for Any Act Done in Good Faith
Section 16: Not to be Liable for Any Act Done in Good Faith

Section 17: To Maintain Records Through Electronic Means
Section 17: To Maintain Records Through Electronic Means

Section18: Office of the Auditor General
Section18: Office of the Auditor General

Section 19: Annual Report
Section 19: Annual Report

Section 20: Audit of Local Level
Section 20: Audit of Local Level

Section 21: Implementation of the Audit Report
Section 21: Implementation of the Audit Report

Section 22: To Take Action on Irregularities
Section 22: To Take Action on Irregularities

Section 23: Format of Accounts
Section 23: Format of Accounts

Section 24: Power of the Auditor General to Give Direction
Section 24: Power of the Auditor General to Give Direction

Section 25: Power to Write for Action
Section 25: Power to Write for Action

Section 26: Power to Give Reward
Section 26: Power to Give Reward

Section 27: Power to Delegate Authority
Section 27: Power to Delegate Authority

Section 28: Power to Frame Rules
Section 28: Power to Frame Rules

Section 29: Power to Issue Standards or Directives
Section 29: Power to Issue Standards or Directives

Section 30: Repeal and Saving
Section 30: Repeal and Saving

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Audit Act, 2075

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