Section 7(2) in The West Bengal Universities and Colleges (Administration and Regulation) Act, 2017
(2)Every college shall maintain proper records of accounts which shall be duly audited internally by a qualified State Government-empanelled Chartered Accountant as defined under section 2 (b) of the Chartered Accountants Act, 1949, in the manner may be prescribed and shall submit such accounts before the State Government annually within six months of the following Financial year.
