law: Advocates Act, 1961
  12.Accounts and audit.-
  (1) Every Bar Council shall cause to be maintained such books of
  
  accounts and other books in such form and in such manner as manner as may be
  
  prescribed.
  (2) The accounts of a Bar council shall be audited by auditors
  
  duly qualified to act as auditors of companies under the Companies Act, 1956 (1
  
  of 1956), at such times and in such manner as may be prescribed.
  (3)  (Note:- Subs. by Act 60 of 1973, sec.11)  As soon as
  
  may be practicable at the end of each financial year, but not later than the
  
  31st day of December of the year next following, a State Bar Council
  
  shall send a copy of its accounts together with a copy of the report of the
  
  auditors thereon to the Bar Council of India and shall cause the same to be
  
  published in the Official Gazette.
  (4) As soon as may be practicable at the end of each financial
  
  year, but not later than the 31st day of December of the year next
  
  following the Bar Council of India shall send a copy of its accounts together
  
  with a copy of the report of the auditors thereon to the Central government and
  
  shall cause the same to be published in the Gazette of India.