(1)The accounts kept under section 34 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 by a person who is a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949,(XXXVIII of 1949.):Provided that no such person in any way interested in, or connected with the affairs of the public trust shall audit the accounts of such 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 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 -(a)the Charity Commissioner may direct a special audit of the accounts of any public trust to be undertaken by the Examiner, Local Fund Audit under the Gujarat Local Fund Audit Act, 1963,(XLIX of 1963.) whenever in his opinion such special audit is necessary. The Charity Commissioner may direct the payment of such fees as may be prescribed for such special audit; and(b)the State Government may, by general or special order, exempt any public trust or class of trusts from the provisions of sub-section (2), subject to such conditions as may be specified in the order.
