Section 41(6) in The State Bank Of India Act, 1955
(6)Every auditor shall be supplied with a copy of the annual balance sheet and profit and loss account, and a list of all books kept by the State Bank, and it shall be the duty of the auditor to examine the balance sheet and profit and loss account with the accounts and vouchers relating thereto, and in the performance of his duties, the auditor-(a)shall have, at all reasonable times, access to the books, accounts and other documents of the State Bank;(b)may, at the expense of the State Bank, or if he is appointed by the Central Government, at the expense of the Central Government, employ accountants or other persons to assist him in investigating such accounts; and(c)may, in relation to such accounts, examine any director or any member of a Local Board or of a Local Committee or any officer of the State Bank.
