Section 13 in Securities and Exchange Board of India (Real Estate Investment Trusts) Regulations, 2014
13. Rights and responsibilities of the auditor.
(1)The auditor shall conduct audit of the accounts of the REIT and prepare the audit report based on the accounts examined by him and after taking into account the relevant accounting and auditing standards, as may be specified by the Board.(2)The auditor shall, to the best of his information and knowledge, ensure that the accounts and financial statements, including profit or loss and cash flow for the period and such other matters as may be specified, give a true and fair view of the state of the affairs.(3)The auditor shall have a right of access at all times to the books of accounts and vouchers pertaining to activities of the REIT.(4)The auditor shall have a right to require such information and explanation pertaining to activities of the REIT as he may consider necessary for the performance of his duties as auditor from the employees of REIT or parties to the REIT or [holdco or] [Inserted by Notification No. SEBI/L.A.D.-NRO/GN/2016-17/022, dated 29.11.2016 (w.e.f. 26.9.2014).] SPV or any other person in possession of such information.
