law: Special Economic Zones Act, 2005 
  37. Accounts and audit 
  1.     
  
    Every
  
  Authority shall maintain proper accounts and other relevant records and prepare
  
  an annual statement of accounts in such form as may be prescribed by the
  
  Central Government, in consultation with the Comptroller and Auditor-General of
  
  India.
  2.     
  
    The
  
  accounts of every Authority shall be audited by the Comptroller and
  
  Auditor-General of India at such intervals as may be specified by him and any
  
  expenditure incurred in connection with such audit shall be payable by the
  
  Authority to the Comptroller and Auditor-General of India.
  3.     
  
    The
  
  Comptroller and Auditor-General of India or any person appointed by him in
  
  connection with the audit of the accounts of the Authority shall have the same
  
  rights and privileges and authority in connection with such audit as the
  
  Comptroller and Auditor-General of India generally has in connection with the
  
  audit of the Government accounts and, in particular, shall have the right to
  
  demand the production of books, accounts, connected vouchers and other documents
  
  and papers and to inspect any of the offices of the Authority.
  4.     
  
    The
  
  accounts of every Authority as certified by the Comptroller and Auditor-General
  
  of India or any other person appointed by him in this behalf together with the
  
  audit report thereon shall be forwarded annually to the Central Government and
  
  the Central Government shall cause the same to be laid before each House of
  
  Parliament.