law: Air (Prevention and Control of Pollution) Act, 1981
  36. Accounts and Audit.
  (1)
  
  Every Board shall, in relation to its functions under this Act, 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 or, as the case may
  
  be, the State Government.
  (2)
  
  The accounts of the Board shall be audited by an auditor duly qualified to act
  
  as an auditor of companies under Section 226 of the Companies Act, 1956 (1 of
  
  1956).
  (3)
  
  The said auditor shall be appointed by the Central Government or, as the case
  
  may be, the State Government on the advice of the Comptroller and
  
  Auditor-General of India.
  (4)
  
  Every auditor appointed to audit the accounts of the Board under this Act,
  
  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 Board.
  (5)
  
  Every such auditor shall send a copy of his report together with an audited
  
  copy of the accounts to the Central Government or, as the case may be, the
  
  State Government.
  (6)
  
  The Central Government shall, as soon as may be after the receipt of the audit
  
  report under sub-section (5), cause the same to be laid before both Houses of
  
  Parliament.
  (7)
  
  The State Government shall, as soon as may be after the receipt of the audit
  
  report under sub-section (5), cause the same to be laid before the State
  
  Legislature.