46. (1) The Council shall maintain proper accounts and other relevant records and prepare an annual statement of accounts, including the balance sheet, in such form and manner as may be prescribed in consultation with the Comptroller and Auditor-General of India.
(2) The accounts of the Council shall be audited by the Comptroller and Auditor-
General of India and any expenditure incurred by him in connection with such audit shall be payable by the Council to the Comptroller and Auditor-General of India.
(3) The Comptroller and Auditor-General of India and any person appointed by him in connection with the audit of the accounts of the Council shall have the same rights, privileges and authority in connection with such audit as the Comptroller and Auditor-General of India 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 the offices of the Council.
(4) The accounts of the Council 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 and that Government shall cause the same to be laid before each House of Parliament.
Section 41 of Mediation Act - Functions of mediation service providers
Section 42 of Mediation Act - Mediation institutes
Section 43 of Mediation Act - Community mediation
Section 44 of Mediation Act - Procedure for community mediation
Section 45 of Mediation Act - Mediation Fund
Section 46 of Mediation Act - Accounts and audit
Section 47 of Mediation Act - Power of Central Government to issue directions
Section 48 of Mediation Act - Power to frame schemes or guidelines
Section 50 of Mediation Act - Protection of action taken in good faith