Section 7, Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 [S1M-BV9]
As at 6 September 2026. In force from 7 January 1971.
7. Maintenance of records and furnishing of returns.—(1) Every registered establishment shall maintain such records and registers relating to the running of an establishment as may be prescribed and shall preserve them for a period of five years. (2) Every registered establishment shall furnish to the Controller a return in Form B within thirty days from the end of every financial year, and such other information as the Controller may, by order in writing, require.
Defined terms in this text (1)
prescribed: Section 2, Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 [S1MBPK] (In this Act, unless the context otherwise requires,—): "prescribed" means prescribed by rules made under this Act
prescribed: 996 more definitions.
Made under this section, or naming it (0)
none
Cited by (1)
Section 52, Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 [S1M-D8J], 7 January 1971, Band A. "section 7".
Not held (0)
none
Duties published under this section (1)
D11-272. Every registered establishment: Maintain records and registers of the running of an establishment; preserve for five years; furnish the annual return in Form B; thirty days from the end of every financial year; Form B. Published by Department of Personnel and Training, Ministry of Home Affairs (synthetic record).