law: The Pension Fund Regulatory and Development Authority Act, 2013
  42.
  
     Accounts
  
  and audit.
  1.   The 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 the
  
  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.
  3.   The Comptroller and
  
  Auditor-General of India and any other person appointed by him in connection
  
  with the audit of the accounts of the Authority shall have the same rights,
  
  privileges and authority in connection with such audit as the Comptroller and
  
  Auditor-General 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 the
  
  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 that
  
  Government shall cause the same to be laid before each House of Parliament.