Section 9(3) in The Merchant Shipping (Management for the Safe Operation of Ships) Rules, 2000
(3)The Auditor shall: -(a)plan and carry out assigned responsibilities effectively and efficiently;(b)comply with the applicable requirements and other appropriate directives;(c)report any major obstacles encountered in performing the Audit;(d)organise specialist technical assistance required to fulfil the competence requirements of the Audit as and when appropriate;(e)communicate and clarify the non-conformities to the Company and the ship immediately;(f)communicate to those concerned observations, if any;(g)submit the Audit report clearly, conclusively and without undue delay to the Central Government;(h)submit the Audit report to the Company and /or the Ship Master when acting as sole Auditor;(i)verify the effectiveness of corrective actions taken by the Company as a result of the Audit.
