- The auditor may-(a)by summons in writing require production of any document, the perusal or examination of which he believes necessary for the elucidation of the accounts;(b)by summons in writing require any person who has the custody or control of any such document or who is accountable therefor to appear in person before him; and(c)require any person so appearing to make and sign a declaration with respect to such document or to answer any question or to prepare and furnish any statement relating thereto.
