Cost and Works Accountants Act, 1959
94. Audit of accounts
The Council, not less than two months before the date of each
Annual Meeting, shall deliver to the auditors the accounts of the last year and
the auditors shall examine such account and report thereon, not less than one
month before the date of the meeting. The auditors shall be entitled to ask for
any information or explanation regarding the accounts from the Secretary and
such information or explanation shall be supplied to them in so far as may be
available at the time.