Section 12 — Accounts and audit.

12. Accounts and Audit.―(1) Every Bar Council shall cause to be maintained such books of accounts
and other books in such form and in such manner as may be prescribed.
    (2) The accounts of a Bar Council shall be audited by auditors duly qualified to act as auditors of
companies under the Companies Act, 1956 (1 of 1956), at such times and in such manner as may be
prescribed.
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     [(3) As soon as may be practicable at the end of each financial year, but not later than the 31st day of
December of the year next following, a State Bar Council shall send a copy of its accounts together with a
copy of the report of the auditors thereon to the Bar Council of India and shall cause the same to be published
in the official Gazette.
    (4) As soon as may be practicable at the end of each financial year, but not later than the 31st day of
December of the year next following, the Bar Council of India shall send a copy of its accounts together with
a copy of the report of the auditors thereon to the Central Government and shall cause the same to be
published in the Gazette of India.]




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