Section 74(1) in The Employees' Provident Funds Scheme, 1952
(1)The annual report on the work and activities of the Central Board and its audited accounts together with the report of Comptroller and Auditor-General of India shall be considered by the Executive Committee and shall be placed for adoption at a meeting of the Board to be held before the tenth of December following the close of the financial year concerned:Provided that if the report of the Comptroller and Auditor-General is not received by the first of December following the close of the financial year to which it pertains, the audited accounts together with report of the Comptroller and Auditor-General may be placed before the Executive Committee/ Board separately from the annual report on the work and activities of the Board.
