Regulation 79 — REGULATIONS_AUDIT

79. Inclusion of results of audit in the Audit Report The results of audit of Government companies or any other Company may also be included in the audit report of the Comptroller and Auditor General. No comments shall, however, be included in the audit report except after giving due opportunity to the Government company or any other Company and the Government to offer their explanation on the matters proposed to be included in the audit report.