Audit oversight for regulator accounts; auditors have rights to inspect offices and require production of books and vouchers. The Board must maintain proper accounts and prepare an annual statement in a prescribed form. The Comptroller and Auditor-General of India shall audit the accounts at specified intervals, with the Board bearing audit expenses; auditors have full rights to demand documents and inspect offices. Certified accounts and the audit report must be forwarded annually to the Central Government for laying before each House of Parliament.