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Audit Act 2075

Preamble
Section 1: Short Title and Commencement
Section 2: Definitions
Section 3: Bodies to be Audited by the Auditor General
Section 4: Methods of Audit
Section 5: Audit of Financial and Various Matters
Section 6: Timely Audit
Section 7: Audit of Grant and Aid
Section 8: Matters to be Audited
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 11: Audit of Corporate Bodies
Section 12: Power of the Auditor General to Examine or Require Submission of Documents
Section 13: Power to Collect Fees
Section 14: Review of Audit
Section 15: Power to Obtain Expert Service
Section 16: Not to be Liable for Any Act Done in Good Faith
Section 17: To Maintain Records Through Electronic Means
Section18: Office of the Auditor General
Section 19: Annual Report
Section 20: Audit of Local Level
Section 21: Implementation of the Audit Report
Section 22: To Take Action on Irregularities
Section 23: Format of Accounts
Section 24: Power of the Auditor General to Give Direction
Section 25: Power to Write for Action
Section 26: Power to Give Reward
Section 27: Power to Delegate Authority
Section 28: Power to Frame Rules
Section 29: Power to Issue Standards or Directives
Section 30: Repeal and Saving

Section 1: Short Title and Commencement

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1) This Act may be cited as the “Audit Act, 2075.”

2) This Act shall come into force at once.

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Section 1: Short Title and Commencement

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