Rule 14: Account and Audit of the Association

1) The account of income and expenditure of the association shall be kept according to the account system adopted by the Government of Nepal.

2) The audit of the account of the association shall be held by a registered auditor appointed by the general assembly of the association.

3) The auditor mentioned in sub-rule (2) shall, every year, submit one copy of the Audit report presented after auditing the account of the Association to the ministry.