Section 11: Audit of Corporate Bodies

1) A corporate body may appoint an auditor and have its accounts audited by the auditor subject to the principles specified by the Auditor General.

2) In appointing an auditor pursuant to sub-section (1), the corporate body shall consult the Auditor General.

3) The concerned corporate body shall forward a copy of the report presented by the auditor appointed pursuant to sub-section (1) to the Office of the Auditor General, as well.

4) If, from the report received pursuant to sub-section (3), there appears any error in the accounts of such a corporate body, the Auditor General may give necessary directives to the concerned corporate body and the auditor in respect of such to be or, and it shall be the duty of the concerned body and auditor to abide by such directives.

5) The concerned corporate body shall submit progress details of implementation within the specified period by the Auditor General with respect to the matters indicated by the report received pursuant to sub-section (3) and the directives given pursuant to sub-section (4).