Chapter III - Central Consumer Protection Authority
Section 26
Section 26: Accounts and audit
The CCPA must maintain accounts and records, undergo Comptroller and Auditor-General audit, and send certified accounts and the audit report for parliamentary laying.
On this page
Need advice on Section 26?
This article is for general information. Refer to the Consumer Protection Act, 2019 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(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.
Introduction
Prepare the annual statement in the form prescribed after consultation with the Comptroller and Auditor-General. Do not discard vouchers or connected papers needed for the statutory audit.
Key takeaways
Who and when
The CCPA must maintain accounts and records, undergo Comptroller and Auditor-General audit, and send certified accounts and the audit report for parliamentary laying.
Operational step
Maintain a reconciled ledger, supporting vouchers and records for every CCPA receipt and expense.
Boundary
Do not treat this CCPA audit provision as a trader’s general accounting duty.
When the section matters
The CCPA must maintain accounts and records, undergo Comptroller and Auditor-General audit, and send certified accounts and the audit report for parliamentary laying.
Practical steps
Maintain a reconciled ledger, supporting vouchers and records for every CCPA receipt and expense. Prepare the annual statement in the form prescribed after consultation with the Comptroller and Auditor-General. Respond to audit document and office-inspection requests, then forward certified accounts and report to the Central Government.
- Maintain a reconciled ledger, supporting vouchers and records for every CCPA receipt and expense.
- Prepare the annual statement in the form prescribed after consultation with the Comptroller and Auditor-General.
- Respond to audit document and office-inspection requests, then forward certified accounts and report to the Central Government.
Example
When an audit tests spending on a recall investigation, the Authority must produce the relevant vouchers and records for inspection.
Official sources
Practical checklist
Do
- Maintain a reconciled ledger, supporting vouchers and records for every CCPA receipt and expense.
- Prepare the annual statement in the form prescribed after consultation with the Comptroller and Auditor-General.
- Respond to audit document and office-inspection requests, then forward certified accounts and report to the Central Government.
Avoid
- Do not treat this CCPA audit provision as a trader’s general accounting duty.
- Do not discard vouchers or connected papers needed for the statutory audit.
Glossary
- CAG
- The Comptroller and Auditor-General of India, who audits the Central Authority’s accounts under this section.
Frequently asked questions
Who audits the Central Authority’s accounts?
The Comptroller and Auditor-General of India, at intervals specified by him.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026