Special audit powers require manufacturers to obtain Cost Accountant audits; reports filed and audit costs borne by manufacturer. Regulation 11 authorises the Principal Chief Commissioner or Chief Commissioner to direct a manufacturer to have accounts audited by a nominated Cost Accountant, who must submit a signed and certified report within the specified period and furnish requested particulars. Audit powers supplement other laws; audit expenses and the Cost Accountant's remuneration are determined by the appointing Commissioner and payable by the manufacturer, with unpaid amounts recoverable by the authority. The manufacturer receives the audit report and may make representations. 'Cost Accountant' is given its statutory meaning.