CPA 2019 Section 26: Accounts and audit
Consumer Protection Act, 2019 · Chapter 3: CENTRAL CONSUMER PROTECTION AUTHORITY
¶26. Accounts and audit.—(1) The Central Authority shall maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form and manner as may be prescribed in consultation with the Comptroller and Auditor-General of India.
(2) The accounts of the Central Authority shall be audited by the Comptroller and Auditor-General of India at such intervals as may be specified by him and any expenditure incurred in connection with such audit shall be payable by the Central Authority to the Comptroller and Auditor-General of India.
(3) The Comptroller and Auditor-General of India or any other person appointed by him in connection with the audit of the accounts of the Central Authority shall have the same rights, privileges and authority in connection with such audit as the Comptroller and Auditor-General of India generally has, in connection with the audit of the Government accounts and, in particular, shall have the right to demand the production of books, accounts, connected vouchers and other documents and papers and to inspect any of the offices of the Central Authority.
(4) The accounts of the Central Authority as certified by the Comptroller and Auditor-General of India or any other person appointed by him in this behalf together with the audit report thereon shall be forwarded annually to the Central Government which shall cause the same to be laid before each House of Parliament.
Study: explanations and related material
Official reference: India Code, Government of India — edition as on 1 September 2026 — source review: 2 October 2026.Recorded edition / snapshot date: 2026-09-01.Banaka reference transcription, not an official or certified edition. Amendment brackets are retained; footnotes and superscript references are excluded. Consult the government PDF for authoritative wording and amendment notes. This Act is not a consolidation of subordinate rules: the 2021 jurisdiction rules prescribe different ordinary complaint thresholds from the printed Act figures in sections 34, 47 and 58. Hindi guides are original explanations, not statutory translations. The notified 2026 e-commerce amendments commence on 1 January 2027, not on notification.
This text is for reference, not legal advice. Consult the official source for the authoritative text.
Other sections in this chapter
- 10. Establishment of Central Consumer Protection Authority
- 11. Qualifications, method of recruitment, etc., of Chief Commissioner and Commissioners
- 12. Vacancy, etc., not to invalidate proceedings of Central Authority
- 13. Appointment of officers, experts, professionals and other employees of Central Authority
- 14. Procedure of Central Authority
- 15. Investigation Wing
- 16. Power of District Collector
- 17. Complaints to authorities
- 18. Powers and functions of Central Authority
- 19. Power of Central Authority to refer matter for investigation or to other Regulator
- 20. Power of Central Authority to recall goods, etc
- 21. Power of Central Authority to issue directions and penalties against false or misleading advertisements
- 22. Search and seizure
- 23. Designation of any statutory authority or body to function as Central Authority
- 24. Appeal
- 25. Grants by Central Government
- 27. Furnishing of annual reports, etc