সোমবার, ৩০ জানুয়ারী, ২০১৭
Audit of certain matters by Cost and Management Accountants
220. Audit of certain matters by Cost and Management Accountants.-
(1) where in the opinion of the Government, it is necessary to do in relation to any company required under clause-(d) of sub-section (1) of section 181 to include in its books of accounts the particular referred to therein the Government may, by order, direct that an audit of cost accounts of the company shall be conducted in such manner as may be specified in the order by an auditor who shall be a Cost and management accountant” within the meaning of the Cost and Management Accounts Ordinance, 1977 (L III of 1977).
(2) An audit conducted by an auditor under this section shall be in addition to an audit conducted by an auditor appointed under section 210.
(3) The provisions relating to audit of a company specified in this Act mutatis mutandis, and so far as they are applicable, apply to an audit conducted under this section.
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