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<h1>Assessing Officer Can Order Special Audit for Complex Accounts with Chief Commissioner's Approval Under Specific Guidelines</h1> The Assessing Officer may require an assessee to undergo a special audit by an accountant if the accounts are complex and it serves revenue interests. This directive requires prior approval from the Chief Commissioner or Commissioner and a chance for the assessee to be heard. The accountant, nominated by the Commissioner, must submit a detailed audit report within a specified timeframe, extendable up to 182 days. The report is shared with both the Assessing Officer and the assessee. The Chief Commissioner or Commissioner determines and pays the accountant's remuneration and audit expenses following prescribed guidelines.