Special audit powers enable requisition of accounts and certified reports, with auditee hearing rights and statutory record access. Section 72A provides for a special audit by a practising Chartered or Cost Accountant where the commissioner reasonably believes there is incorrect valuation, fraudulent or wilful misuse of tax credit, or multi location operations that prevent a complete account. The nominated accountant must submit a signed and certified report within the specified period. The assessee must be given an opportunity of hearing before material from the audit is used, and Rule 5A(2) requires production of records to authorised officers or the nominated accountant on demand.