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<h1>Auditor rights and duties require access to REIT books and performance of audits and limited reviews under applicable standards.</h1> The auditor must audit the REIT's accounts, prepare an audit report in accordance with applicable accounting and auditing standards, and ensure the accounts and financial statements give a true and fair view. The auditor has a continuous right of access to books and vouchers and may require information and explanations from REIT employees, parties, holdco, SPV or other persons. The auditor must also undertake a limited review of audits of entities consolidated with the REIT under applicable Indian Accounting Standards in the manner specified by the Board.