Audit Act, 2075

Purpose: To make audit law timely. Authenticated 15 Chaitra 2075 (Act No. 36 of 2075).

Structure: Sections 1-30.

Key provisions:

• Section 3: the Auditor General audits government offices, corporate bodies wholly owned by the federal, provincial or local government, and bodies specified by federal law.
• Sections 4-8: methods and scope of audit (regularity, financial and other matters), timely audit, audit of grants and aid.
• Section 10: audit of corporate bodies wholly owned by government.
• Section 11: other corporate bodies may appoint an auditor in consultation with the Auditor General and must send the audit report to the Office of the Auditor General, which may issue directions.
• Section 19: annual report; Section 21: implementation of audit reports; Section 22: action on irregularities.
• Section 30: repeals the Audit Act, 2048.

Some bank syllabi (NBL CA posts) still list the Audit Act, 2048; candidates should know that the 2075 Act replaced it.

A wholly government-owned bank such as RBB is audited by the Auditor General, while banks where the government is not the sole owner appoint auditors in consultation with the Auditor General as required by Section 11.

उद्देश्य: लेखापरीक्षण सम्बन्धी कानूनलाई समयानुकूल बनाउने। प्रमाणीकरण २०७५ चैत १५, ऐन नं. ३६।

संरचना: दफा १ देखि ३०।

मुख्य व्यवस्था:

• दफा ३: महालेखा परीक्षकले सरकारी कार्यालय र सरकारको पूर्ण स्वामित्वका संगठित संस्थाको लेखापरीक्षण गर्ने।
• दफा ११: अन्य संगठित संस्थाले महालेखा परीक्षकसँग परामर्श गरी लेखापरीक्षक नियुक्त गर्ने र प्रतिवेदन पठाउने।
• दफा १९: वार्षिक प्रतिवेदन; दफा २२: बेरुजुमा कारबाही।
• दफा ३०: लेखापरीक्षण ऐन, २०४८ खारेज।

सरकारको पूर्ण स्वामित्वको बैङ्क महालेखा परीक्षकबाट र अन्य संस्थाले महालेखा परीक्षकसँग परामर्श गरी लेखापरीक्षक नियुक्त गर्छन्।