Section 284(3) in Telangana Panchayat Raj Act, 2018
(3)Notwithstanding anything contained in sub-section (1), every local body shall engage Chartered Accountants from out of the panels of Chartered Accountants made by the Commissioner or by the State Audit Department to get audited of the accounts maintained under sub-section (1) and for speedy finalization of their accounts:Provided that a Sarpanch or as the case may be Panchayat Secretary of a Gram Panchayat shall have to close the accounts of the Gram Panchayat and get them audited before the end of third quarter of the succeeding financial year.