Constitution of the Islamic Republic of Pakistan, 1973 — Article 170

170. Power of Auditor-General to give directions as to accounts..—5[(1)] The accounts of the Federation and of the Provinces shall be kept in such form and in accordance with such principles and methods as the Auditor-General may, with the approval of the President, prescribe. 5 [(2) The audit of the accounts of the Federal and of the Provincial Governments and the accounts of any authority or body established by, or under the control of, the Federal or a Provincial Government shall be conducted by the Auditor-General, who shall determine the extent and nature of such audit.] 171. Reports of Auditor-General. The reports of the Auditor-General relating to the accounts of the Federation shall be submitted to the President, who shall cause them to be laid before the 6[both Houses of Majlis-e-Shoora (Parliament)] and the reports of the Auditor-General relating to the accounts of a Province shall be submitted to the Governor of the Province, who shall cause them to be laid before the Provincial Assembly. 1 Ins. by the Constitution (Eighteenth Amendment), Act, 2010, (Act No. X of 2010), s. 62. 2 Subs. by the Constitution (Eighteenth Amendment), Act, 2010, (Act No. X of 2010), s. 62. 3 Subs. by the Revival of the Constitution of 1973 Order, 1985 (P.O. No.14 of 1985), Art.2 and Sch. 4 For such Order, see the Pakistan (Audit and Accounts) Order, 1973 (P. O. No. 21 of 1973). 5 Re-numbered and added by the Constitution (Eighteenth Amendment) Act 2010 (Act No. X of 2010), s. 63. 6 Subs. by the Constitution (Eighteenth Amendment) Act 2010 (Act No. X of 2010) s. 64. CHAPTER 3.__ PROPERTY, CONTRACTS, LIABILITIES AND SUITS