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State of West Bengal - Section

Section 13 in The West Bengal Advocates Welfare Fund Act, 1991.

13. Audit of accounts. -

(1)The accounts of the Trust Committee shall be audited by a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949, who shall be appointed by the Bar Council.
(2)The accounts of the Trust Committee together with the certificate of audit and the audit report shall be forwarded to the Bar Council by the Trust Committee and the Bar Council may, on receipt of the certificate and the audit report, give such directions to the Trust Committee as it may deem fit.
(3)The Trust Committee shall comply with the instructions contained in the audit report, and the directions of the Bar Council under sub-section (2).