Section 65: Details to be Furnished

1) A bank or financial institution shall, at all times, provide all such accounts, records, books, ledgers and other statements as demanded by the auditor in the course of performing the audit.

2) For the purpose of sub-section (1), the officer responsible for providing an accurate statement or answer as demanded shall also have to furnish forthwith an accurate statement or answer to the queries made by the auditor.