Section 60, Religious Endowments Act, 1863 [S12-87S]
As at 7 September 2026. In force from 3 May 1864 by S.O. 183(E) [N11-8QX].
60. Registration of auditors of a trust.—(1) Every auditor of a trust shall, within ninety days from the commencement of this Act or, where such person begins the audit of accounts of a trust after such commencement, within ninety days from the date of such beginning, make an application for registration to the Board in Form A, accompanied by a fee of one hundred rupees. (2) The Board shall, on being satisfied that the application is in order, register the applicant and issue a certificate of registration in such form as may be prescribed. (3) No auditor of a trust shall carry on the audit of accounts of a trust unless registered under this section.
Defined terms in this text (2)
Board: Section 2, Religious Endowments Act, 1863 [S126DG] (In this Act, unless the context otherwise requires,—): "Board" means the Board established under section 5
Board: 279 more definitions.
trust: Section 2, Religious Endowments Act, 1863 [S126DG] (In this Act, unless the context otherwise requires,—): "trust" means an obligation annexed to the ownership of property, and arising out of a confidence reposed in and accepted by the owner, or declared and accepted by him, for the benefit of another, or of another and the owner
trust: 18 more definitions.
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Duties published under this section (0)
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