Section 9I(1) in The Kerala Money-Lenders Act, 1958
(1)The accounts of every moneylender shall be audited at least once in every year by a person who is a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (Central Act 38 of 1949), and the audit report shall be submitted to such officer or authority and before such date as may be specified by the Government in this behalf.
