Section 13

Every registered organisation shall once at least in every year submit its accounts for audit by an auditor approved generally or for any particular audit by the Registrar.

The auditor shall have access to all the books and accounts of the registered organisation and shall examine the annual return mentioned in this Act and verify the annual return with the accounts and vouchers relating thereto, and shall either sign the annual return as found by him to be correct, duly vouched and in accordance with law, or specially report to the registered organisation in what respects he finds it incorrect, unvouched or not in accordance with law.