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of <h1>SEBI Regulation 66 empowers audit of mutual funds, trustees, and asset managers with full inspecting officer authority.</h1> Regulation 66 of the Securities and Exchange Board of India (Mutual Funds) Regulations, 1996, grants the Board authority to appoint an auditor to inspect or investigate the books of account or affairs of a mutual fund, trustee, or asset management company. The appointed auditor possesses the same powers as an inspecting officer under regulation 61. Additionally, the obligations imposed on mutual funds, asset management companies, trustees, and their employees under regulation 63 apply to investigations conducted under this regulation.
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