Advocates Act, 1961 — back to Table of Contents
Section 12. Accounts and audit
(1) Every Bar Council shall maintain books of account and other books in the prescribed form and manner.
(2) The accounts of a Bar Council shall be audited by auditors duly qualified to act as company auditors under the Companies Act, 1956, at such times and in such manner as prescribed.
(3) A State Bar Council shall, as soon as practicable and not later than 31 December of the following financial year, send a copy of its accounts with the auditors’ report to the Bar Council of India and cause the same to be published in the Official Gazette.
(4) The Bar Council of India shall similarly send its audited accounts to the Central Government and cause them to be published in the Gazette of India.
Note: Sub-sections (3)-(4) substituted by the Advocates (Amendment) Act, 1973 (w.e.f. 31 January 1974).
