law: Airports Economic Regulatory Authority of India Act, 2008
  35. Annual statement
  
  of accounts. -
  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. 
  3. 
  
   The
  
  Comptroller and Auditor-General of India or any person appointed by him in
  
  connection with the audit of the accounts of the Authority under this Act shall
  
  have the same rights, privileges and authority in connection with such audit,
  
  as the Comptroller and 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 Authority.
  4. 
  
  
  
   The
  
  accounts of the Authority, as certified by 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
  
  the Central Government shall cause the same to be laid before each House of
  
  Parliament.