Amendment status not verified — confirm the current text below against the official source.
( 1 ) The Accounts kept under section 32 shall be balanced each year on the thirty-first day of March or such other day, as may be fixed by the Charity Commissioner. ( 2 ) The accounts shall be audited annually 1 * * * * * by a person 2 [who is a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (XXXVIII of 1949) or 3 [by such persons as the State Government may, subject to any conditions, authorise in this behalf : Provided that, no such person is in any way interested in, or connected with, the public trust]. ( 3 ) Every auditor acting under sub-section ( 2 ) shall have access to the accounts and to all books, vouchers, other documents and records in the possession of or under the 4 [control of the trustee; and it shall be the duty of the trustee to make them available for the use of the auditor]. ( 4 ) Notwithstanding anything contained in the preceding sub-sections- 5 [( a ) the Charity Commissioner may direct a special audit of the accounts of any public trust whenever in his opinion such special audit is necessary. The provisions of sub-section ( 2 ) and ( 3 ) shall far as may be applicable, apply to such special audit. The Charity Commissioner may direct the payment of such fee as may be prescribed for such special audit; 6 [and (b) State Government may, by general or special order, exempt any public trust or class of public trusts from the provision of sub-section ( 2 ), subject to such conditions as may be specified in the order.]