Section 31(3) in Gujarat University of Transplantation Sciences Act, 2015
(3)The accounts of the University shall be audited every year by an auditor, who shall be a Chartered Accountant as defined by clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949, (38 of 1949) or a firm of Chartered Accountants, to be appointed by the Board of Governors.
