Cost and Works Accountants Act, 1959

133. Audit

The accounts of a Regional Council shall be audited every year by a Chartered Accountant in practice or a firm of such Chartered Accountants appointed by the Regional Constituency at its Annual General Meeting and the accounts together with the audit report and the report of the Regional Council shall be sent to the members in the respective regions at least 14 days before the date of the Annual General Meeting of the Regional Constituency and shall be placed for adoption before the Annual General Meeting of the Constituency:

PROVIDED that the auditors for the first year shall be appointed by the Regional Council. The year will be from lst April to 31st March of the next year.