(1) The accounts kept under section 32 shall be balanced each year on the thirty-first day of March or such other day, as may be fixed by the Charity Commissioner.
(2) The accounts shall be audited annually in such manner as may be prescribed and by a person 55[who is a chartered accountant within the meaning of the Chartered Accountants Act, 1949] or by such persons as may be authorised in this behalf by the State Government.
(3) Every auditor acting under sub-section (2) shall have access to the accounts and to all books, vouchers, other documents and records in the possession of or under the control of the 56[trustee].
(4) Notwithstanding anything contained in the preceding sub-sections:- 57[(a)] the Charity Commissioner may direct a special audit of the accounts of any public trust whenever in his opinion such special audit is necessary. The provisions of sub-sections (2) and (3) shall, so far as may be applicable, apply to such special audit. The Charity Commissioner may direct the payment of such fee as may be prescribed for such special audit; 58[and
(b) State Government may, by general or special order, exempt any public trust or class of public trusts from the provisions of sub-section
(2), subject to such conditions as may be specified in the order.]