52. Powers and duties of auditors .
(1)Every auditor shall be supplied with a copy of the annual
balance -sheet, and it shall be his duty to examine the same, together with the accounts and vouchers
relating thereto; and every auditor shall have a list delivered to him of all books kept by the Bank, and
shall at all reasonable time have acce ss to the books, accounts and other documents of the Bank, and may
at the expense of the Bank 8*** employ accountants or other person to assist him in investigating such
accounts, and may, in relation to such accounts, examine any Director or officer of the Bank. (2)Th e auditors shall make a report 9*** to the 5[Central Government] 10*** upon the annua l
balance -sheet and accounts, and in every such report they shall state whether, in their opinion, the
balance -sheet is a full and fair balance -sheet containing all necessary particulars and properly drawn up so
as to exhibit a true and correct view of the state of the Bank ’s affairs, and, in case they have called for any
explanation or information from the Central Board, whether it has been given and whether it is
satisfactory . 11***.