Corporate account and audit compliance rules govern annual reporting, surcharge review, provident fund administration, and benefit suspension after conviction. Corporation accounts are to be maintained in complete and accurate form, balanced annually, and prepared as revenue accounts and balance sheet within specified timelines, subject to limited extension. The annual accounts are to undergo scrutiny by the Comptroller and Auditor General, whose audit powers include calling for documents, requiring attendance, and seeking declarations or statements. The audit report, annual report, and authenticated accounts are then to be considered, adopted, submitted to the Central Government, and laid before Parliament.