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Section 6: Audit

The Himachal Pradesh Electricity Regulatory Commission (Reporting System on Power Regulatory Accounting) Regulations, 2014State Regulations of Himachal Pradesh · 2003

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it.

(1) Every Utility, to which this Regulation applies, shall appoint an auditor who is qualified for appointment as an auditor under sections 138, 139,141, 142 or 148 of the Companies Act,2013 to audit the reports prepared by the Utility under this regulation and obtain an Audit Report from the Auditor in the Annexure A

(2) The auditor shall audit the Regulatory Accounting Reports prepared by the Utility.

(3) The auditor in his report shall express an opinion as to whether the Regulatory Accounts have been prepared in accordance with the applicable Tariff Regulations as well as these regulations and he has received all information and explanation necessary for the purpose of audit.

Where this provision sits

ActThe Himachal Pradesh Electricity Regulatory Commission (Reporting System on Power Regulatory Accounting) Regulations, 2014
Section6
Marginal noteAudit
JurisdictionState of Himachal Pradesh
StatusRepealed

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