Section 100(2) in Arunachal Pradesh Municipal Act, 2007
(2)The Municipal Accounts Committee shall consist of-(a)such number of members, not being less than 3 and not more than 5 as the Municipality may determine, to be elected by the Councillors, not being the members of the empowered Standing Committee, from amongst themselves, and(b)such number of persons, not being Councillors, or officers or other employees of the Municipality and not exceeding two in numbers, having knowledge in financial matters, as may be nominated by the Municipality.