Exchequer and Audit Departments Act, 1866

Accountants to transmit their accounts, &c. to Comptroller and Auditor General under prescribed regulations.

35. Accountants shall transmit their accounts, together with the authorities and vouchers relating thereto, to the office of the Comptroller and Auditor General, in such form, and for such periods, and under such regulations as he may from time to time prescribe for the guidance of such accountants: Provided always, that no such regulations shall be obligatory on such accountants until they shall have been approved by the Treasury.