Rule 318 — GFR

Rule 318 In the case of Government Companies, the recovery of the cost of Supplementary Audit conducted under Section 143(6) of Companies Act, 2013 as amended from time to time, should be waived in those cases where the audit is done by the Comptroller and Auditor General through his own departmental staff but should be enforced in cases where the Comptroller and Auditor General employs professional auditors for the Supplementary Audit.