law: Coastal Aquaculture Authority Act, 2005
  20. Account and Audit. -
  1.   The
  
  Authority shall cause to be maintained such books of account and other books in
  
  relation to its accounts in such form and in such manner as may, in
  
  consultation with the Comptroller and Auditor-General of India, be prescribed.
  2.   The
  
  Authority shall, as soon as may be, after closing its annual accounts, prepare
  
  a statement of accounts in such form, and forward the same to the Comptroller
  
  and Auditor-General of India by such date, as the Central Government may, in
  
  consultation with the Comptroller and Auditor-General of India, determine.
  3.   The
  
  accounts of the Authority shall be audited by the Comptroller and
  
  Auditor-General of India at such times and in such manner as he thinks fit.
  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 both Houses of
  
  Parliament.