(1) The Accounts kept under section 32 shall be balanced each year on the thirty-first day of March or such other day, as may be fixed by the Charity Commissioner.
(2) The accounts shall be audited annually 1* * * * * by a person 2[who is a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (XXXVIII of 1949) or 3[by such persons as the State Government may, subject to any conditions, authorise in this behalf :
Provided that, no such person is in any way interested in, or connected with, the public trust].
(3) Every auditor acting under sub-section (2) shall have access to the accounts and to all books, vouchers, other documents and records in the possession of or under the 4[control of the trustee; and it shall be the duty of the trustee to make them available for the use of the auditor].
(4) Notwithstanding anything contained in the preceding sub-sections-
5[(a) the Charity Commissioner may direct a special audit of the accounts of any public trust whenever in his opinion such special audit is necessary. The provisions of sub-section (2) and (3) shall far as may be applicable, apply to such special audit. The Charity Commissioner may direct the payment of such fee as may be prescribed for such special audit&59; 6[and
(b) State Government may, by general or special order, exempt any public trust or class of public trusts from the provision of sub-section (2), subject to such conditions as may be specified in the order.]
(2) The accounts shall be audited annually 1* * * * * by a person 2[who is a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (XXXVIII of 1949) or 3[by such persons as the State Government may, subject to any conditions, authorise in this behalf :
Provided that, no such person is in any way interested in, or connected with, the public trust].
(3) Every auditor acting under sub-section (2) shall have access to the accounts and to all books, vouchers, other documents and records in the possession of or under the 4[control of the trustee; and it shall be the duty of the trustee to make them available for the use of the auditor].
(4) Notwithstanding anything contained in the preceding sub-sections-
5[(a) the Charity Commissioner may direct a special audit of the accounts of any public trust whenever in his opinion such special audit is necessary. The provisions of sub-section (2) and (3) shall far as may be applicable, apply to such special audit. The Charity Commissioner may direct the payment of such fee as may be prescribed for such special audit&59; 6[and
(b) State Government may, by general or special order, exempt any public trust or class of public trusts from the provision of sub-section (2), subject to such conditions as may be specified in the order.]
Source footnotes
1. The words "in such manner as may be prescribed and" were deleted by Mah. 20 of 1971, s. 19 (1)(a).2. These words and figures were substituted for the original words by Bom. 14 of 1951, s. 10.
3. These words were substituted for the words "by such persons as may be authorised in this behalf by the State Government" by Mah. 20 of 1971, s. 19(1)(b).
4. These words were substituted for the words "control of the trustee" by Mah. 20 of 1971, s. 19(2).
5. The brackets and letter "(a)" were inserted by Bom. 28 of 1953, s. 4(2).
6. This word and clause (b) were added by Bom. 28 of 1953, s. 4(2).
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More sections of this act
Section 1 · Short title, extent, operation and application.Section 2 · Definitions.Section 2A · Deleted.Section 3 · Charity Commissioner.Section 3A · Joint Charity Commissioners.Section 4 · Qualifications for appointment of Charity Commissioner and Joint Charity Commissioner.Section 5 · Deputy and Assistant Charity Commissioners.Section 6 · Subordinate officers.India Code, Government of India. Text fetched 11 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.