Auditor rights and duties require access to REIT books and performance of audits and limited reviews under applicable standards. 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.