Companies (Court) Rules, 1959
302. Audit of the Official Liquidator's accounts
The accounts shall be audited by one or more Chartered Accountants appointed by the Court or, if the Court so directs, by the Examiner of Local Fund Accounts of the State concerned. The audit shall be a complete check of the accounts of the Official Liquidator and of each of the companies in liquidation in his charge. The Official Liquidator shall produce before the auditor all his books and vouchers for the purposes of the audit, and shall give the auditor all such explanations as may be required of him in respect of the accounts.