(3)The Auditor so appointed may -(a)require by written notice, the production before him or before any officer subordinate to him of any document which he considers necessary for the proper conduct of the audit,(b)require, by written notice, any person accountable for, or having the custody or control of, any document, cash or article to appear in person before him or before any officer subordinate to him,(c)require any person so appearing before him to make or sign a declaration with respect to such document. cash or article or to answer any question or prepare and submit any statement, and(d)cause physical verification of any stock of articles in course of examination of accounts.
