Regulation 61 — REGULATIONS_AUDIT

(1) conduct a supplementary audit of the financial statement of the company; and (2) comment upon or supplement such audit report.

61. Role of the Comptroller and Auditor General with regard to audit by statutory auditor The Comptroller and Auditor General is authorised to direct the manner in which the statutory auditor shall audit the accounts of Government company or any other company and to give to such auditor directions. The statutory auditor shall submit a copy of his report to the Comptroller and Auditor General and which shall, among other things, include the directions, if any, issued by the Comptroller and Auditor General, the action taken thereon and its impact on the accounts and financial statements of the company. The Comptroller and Auditor General shall within sixty days from the date of receipt of the above audit report have a right to: