Section 12, The Persons With Disability Act, 2011

(1) The Commission shall keep proper books of accountsand proper records in relation to the accounts in a form approved by the Auditor-General. (2) The Commission shall prepare within a period of three months after the end of each financial year, a statement of its accounts. (3) The books of accounts shall be audited annually by the Auditor-General or by an auditor appointed by him and a report on the audit shall be submitted to the Commission.