Para 2.6.13 — MSO

2.6.13 In cases where the rules, regulations, articles of association, etc. of any body or authority incorporate the duties and powers of Comptroller and Auditor General in regard to the audit of its accounts, it should be seen that they are stated in discretionary, as opposed to mandatory, terms. There will not be any objection to the conditions of any grant, loan or investment including the stipulation that an auditor may be appointed on the advice of the Comptroller and Auditor General. The appointment of a chartered accountant as an auditor can be recommended even if the audit is not entrusted to the Comptroller and Auditor General.