Section 3(2) in The Central Electricity Regulatory Commission (Form of Annual Statement of Accounts and Records) Rules, 2007
(2)The Secretary of the Central Commission shall supervise the maintenance of the accounts of the Central Commission, the compilation of financial statement and return, and shall ensure that all accounts, books, connected vouchers and other documents and papers of the Central Commission required by the audit officer for the purpose of auditing the accounts of the Central Commission are placed at the disposal of that officer.
