The provisions of this Act shall come into operation on such date as the President may appoint by Order published in the Gazette (hereinafter referred to as the “appointed date”).
The provisions enshrined in Articles 153, 153A, 153B,
153C, 153D, 153E, 153F, 153G, 153H and 154 of the
Constitution, the provisions of this Act and any other written law, as may be applicable, shall apply to audits of auditee entities and matters connected therewith.
Part I
Scope of Audits Carried Out by the Auditor-General