law: Payment of Bonus Act, 1965 
  25. Audit of accounts of employers, not being corporations
  
  or companies 
  (1) Where any dispute of the nature specified in section 22
  
  between an employer, not being a corporation or a company, and his employees
  
  has been referred to the said authority under that section and the accounts of
  
  such employer audited by any auditor duly qualified to act as auditor of
  
  companies under sub-section (1) of section 226 of the Companies Act, 1956 (1 of
  
  1956), are produced before the said authority, the provisions of section 23
  
  shall, so far as may be, apply to the accounts so audited.
  (2) When the said authority finds that the accounts of such
  
  employer have not been audited by any such auditor and it is of opinion that an
  
  audit of the accounts of such employer is necessary for deciding the question
  
  referred to it, then, it may, by order, direct the employer to get his accounts
  
  audited within such time as may be specified in the direction or within such
  
  further time as it may allow by such auditor or auditors as it thinks fit and
  
  thereupon the employer shall comply with such direction.
  (3) Where an employer fails to get the accounts audited under
  
  sub-section (2) the said authority may, without prejudice to the provisions of
  
  section 28, get the accounts audited by such auditor or auditors as it thinks
  
  fit.
  (4) When the accounts are audited under sub-section (2) or
  
  sub-section (3) the provisions of section 23 shall, so far as may be, apply to
  
  the accounts so audited.
  (5) The expenses of, and incidental to, any audit under
  
  sub-section (3) (including the remuneration of the auditor or auditors) shall
  
  be determined by the said authority (which determination shall be final) and
  
  paid by the employer and in default of such payment shall be recoverable from
  
  the employer in the manner provided in section 21.