law: Prasar Bharati (Broadcasting Corporation of India) Act, 1990
  21.Accounts and audit of Corporation
  1) The Corporation shall maintain proper accounts and other
  
  relevant records and prepare an annual statement of accounts in such forms and
  
  in such manner as may be prescribed.
  2) The accounts of the Corporation 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 Corporation to the Comptroller and Auditor-General.
  3) The Comptroller and Auditor-General and any person appointed
  
  by him in connection with the audit of the accounts of the Corporation shall
  
  have the same rights and privileges and authority in connection with such audit
  
  as the Comptroller and Auditor-General has 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 Corporation.
  4) The accounts of the Corporation 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.