Constitution of the Islamic Republic of Pakistan, 1973 — Article 278

278. Accounts not audited before commencing day. The Auditor-General shall perform the same functions and exercise the same powers in relation to accounts which have not been completed or audited before the commencing day as, by virtue of the Constitution, he is empowered to perform or exercise in relation to other accounts, and Article 171 shall, with the necessary modifications, apply accordingly.