law: The Competition Act, 2002 
  52. Accounts and
  
  audit.-
  1.  
  
    The
  
  Commission 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 Commission 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
  
  Commission to the Comptroller and Auditor-General of India.
  Explanation.-For the
  
  removal of doubts, it is hereby declared that the orders of the Commission,
  
  being matters appealable to the Supreme Court, shall not be subject to audit
  
  under this section.
  1.  
  
  
  2.  
  
  
  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 Commission shall have the
  
  same rights, privileges and authority in connection with such audit as the
  
  Comptroller an Auditor-General of India 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 Commission.
  4.  
  
    The
  
  accounts of the Commission 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.