Pakistan Legal Practitioners and Bar Councils Rules, 1976 — section 132

132. (a) At the end of every six months a statement of the accounts giving full details of income and expenditure shall be compiled and laid before the Pakistan Bar Council by the Finance Committee.

(b)At the end of each financial year an annual account in form 'H' appended to these Rules shall be compiled by the Finance Committee.

(c)The Annual accounts so compiled shall be audited by a Chartered Accountant within the meaning of the Chartered Accountants Ordinance, 1961 appointed by the Bar Council on the remuneration as may be fixed by the Bar Council.

(d)The Auditor appointed under sub-rule (c) shall examine the annual accounts together with the receipts and payment vouchers relating thereto and shall at all reasonable times have access to the books, accounts and other documents of the Bar Council and may with reference to such accounts examine any officer or employee of the Council.

(e)The Auditors shall report to the Bar Council upon the annual accounts and in his report he shall state whether in his opinion the annual account is full and fair account containing all necessary particulars and properly drawn up so as to expedite a true and correct view of the finances of the Bar Council.

(f)The Annual Accounts, balance sheet and Auditor's report shall be laid before the Bar Council for approval not later than 3 months of the close of a financial year.