Central Government Act
Section 19(3) in The Regional Rural Banks Act, 1976
(3) Every auditor shall be supplied with a copy of the annual balance- sheet and profit and loss account of the Regional Rural Bank, and a list of all books kept by the Regional Rural Bank, and it shall be the duty of the auditor to examine the balance- sheet and vouchers relating thereto, and, in the performance of his duties, the auditor--
shall have, at all reasonable times, access to the books, accounts and other documents of the Regional Rural Bank;
may, at the expense of the Regional Rural Bank, employ accountants or other persons to assist him in investigating such accounts; and
may, in relation to such accounts, examine the Chairman or any officer or employee of the Regional Rural Bank.