CF Rules 29अध्याय III · Foreman

धारा 29 · Audit by a chit auditor

(1)

If a foreman desires to have the balance-sheet and profit and loss account audited by a auditor appointed under subsection (2) of Section 61, the foreman shall immediately after the preparation of the balance-sheet make an application for such audit to the Registrar within whose jurisdiction the chit is conducted, specifying whether the audit shall be at the premises of the foreman or not. The application shall be accompanied by an amount of fee set out in Appendix II.

(2)

The Registrar shall forward application to the Inspector of chits having jurisdiction who shall cause the balance-sheet and profit and loss account to be audited by the chit auditor as expeditiously as possible, receipt of the application, the Inspector of chits shall forward it to the chit auditor who shall there upon call the foreman to produce the chit records on such date, time and place as he may fix and the foreman shall produce all registers, books of accounts and other records relating to the chit accordingly and furnish such information and give such facilities as may be necessary or required for the proper audit of the balance-sheet and profit and loss account and receipt and expenditure account of individual chit at the time and place fixed by the chit auditor.

(3)

Notice of not less than seven days shall be given to foreman as to the date of audit in the premises of the foreman or for the production of registers, books of account and other records relating to the business as the case may be.

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