Section 5(2)(c) in The Merchant Shipping (Management for the Safe Operation of Ships) Rules, 2000
(c)shall be subject to annual verification by Auditors which may be done within three months before or after the annual date to confirm the effective functioning of the Safety Management System in the Company, and such verification shall include, examining and verifying the correctness of the statutory and classification records for at least one ship of each type to which the Document of Compliance applies, and corrective actions and modifications to the Safety Management System carried out since previous verification shall be verified.