Office Memorandum No. 4406/2014/CAD of the Consumer Affairs Department, Government of Odisha dated 3rd August, 2014 on the audit of accounts of a trust [C11-BTS]
As at 7 September 2026. In force. No commencement recorded.
No. 4406/2014/CAD
GOVERNMENT OF ODISHA
Consumer Affairs Department, Government of Odisha
Bhubaneswar, dated the 3rd August, 2014
OFFICE MEMORANDUM
Subject: The audit of accounts of a trust by auditors of a trust under the Odisha Hindu Religious Endowments Act, 1952, regarding.
1. The undersigned is directed to say that references have been received in the Consumer Affairs Department, Government of Odisha on the manner in which the audit of accounts of a trust by auditors of a trust is to be regulated under the Odisha Hindu Religious Endowments Act, 1952.
2. The matter has been examined. Every auditor of a trust carrying on the audit of accounts of a trust shall make an application in Form A to the Charity Commissioner within sixty days, accompanied by a fee of five hundred rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the audit of accounts of a trust is undertaken, and the Charity Commissioner shall dispose of it within sixty days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Consumer Affairs Department, Government of Odisha.
(Secretary to Government)
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