Section 37(5) in The Bonded Labour System (Abolition) Ordinance, 1975
(5)The auditor shall make a report to the Board upon the annual balance-sheet and accounts and in every such report, he shall state whether, in his opinion, the balance-sheet is a full and fair balance-sheet containing all necessary particulars and properly drawn up so as to exhibit true and correct view of the state and affairs of the corporation, and in case he had called for any explanation or information, whether it has been given and whether it is satisfactory.
