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Section 12 of Advocates Act 1961 - Accounts and audit

 

 

What is the provision regarding Accounts and audit? Section 12 of Advocates Act, 1961

Section 12 : Accounts and audit

(1) Every Bar Council shall cause to be maintained such books of accounts and other books in such form and in such manner as may be prescribed.

(2) The accounts of a Bar Council shall be audited by auditors duly qualified to act as auditors of companies under the Companies Act, 1956 (1 of 1956), at such times and in such manner as may be prescribed.

(3) As soon as may be practicable at the end of each financial year, but not later than the 31st day of December of the year next following, a State Bar Council shall send a copy of its accounts together with a copy of the report of the auditors thereon to the Bar Council of India and shall cause the same to be published in the Official Gazette.

(4) As soon as may be practicable at the end of each financial year, but not later than the 31st day of December of the year next following, the Bar Council of India shall send a copy of its accounts together with a copy of the report of the auditors thereon to the Central Government and shall cause the same to be published in the Gazette of India.

 
 

ADVOCATES ACT 1961

Section 2 : Definitions

CHAPTER II
BAR COUNCILS

Section 3 : State Bar Councils

Section 4 : Bar Council of India

Section 5 : Bar Council to be body corporate

 

 

Section 6 : Functions of State Bar Councils

Section 7 : Functions of Bar Council of India

Section 7A : Membership in international bodies

Section 8 : Term of office of Members of State Bar Council

Section 8A : Constitution of Special Committee in the absence of election

 

 

Section 9 : Disciplinary Committees

Section 9A : Constitution of legal aid Committees

Section 10 : Constitution of committees other than disciplinary committees

Section 10A : Transaction of business by Bar Councils and committees thereof

Section 10B : Disqualification of members of Bar Council

 

 

Section 11 : Staff of Bar Council

Section 12 : Accounts and audit

Section 13 : Vacancies in Bar Councils and Committees thereof not to invalidate action taken

Section 14 : Election to Bar Councils not to be questioned on certain grounds

Section 15 : Power to make rules

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