Section 189(15) in Civil Court Rules of the High Court of Judicature at Patna
(15)The accounts of Wards estates of which the annual income is Rs. 4,000 or more shall ordinarily be audited by the Examiner of Local Accounts, Bihar; provided that where in the opinion of the Court, for reasons to be recorded in writing, exceptional circumstances render such course advisable, they may in the alternative, with the previous sanction of the High Court, be audited by persons who are holders of certificates granted by a State Government under Section 144 of the [Indian Companies Act, 1913] [Now, see Companies act, 1956.], or who are members of any institution or association the members of which have been declared under that Section to be eligible to act as auditors of companies throughout India.
