law: Telecom Regulatory Authority of India Act,1997
  23. Accounts and audit
  (1) The Authority 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 Authority 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 auditor shall be
  
  payable by the Authority to the Comptroller and Auditor-General of India.
   2  [Explanation: For the removal of doubts,
  
  it is hereby declared that the decisions of the Authority taken in the
  
  discharge of its functions under clause (b) of sub-section (1) and sub-section
  
  (2) of section 11 and section 13, being matters appealable to the Appellate
  
  Tribunal, shall not be subject to audit under this section.]
  (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
  
  Authority shall have the same rights and privileges and authority in connection
  
  with such audit as the Comptroller and Auditor-General 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
  
  Authority.
  (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 each House of Parliament.