Foreign Contribution (Regulation) Act, 2010 · Section guide
Section 20 — Audit of accounts
Reviewed by CA Nikhil Gupta · Last reviewed 18 September 2026
Chapter IVAccounts, intimation, audit and disposal of assets
What this section provides
Authorises audit of FC accounts where the Central Government has reason to believe the Act is not being complied with. This statutory audit power is distinct from the routine CA certification embedded in the annual-return regime. Source vouchers, bank statements, grant agreements, asset records and utilisation evidence should be inspection-ready.
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Primary official sources
Finin2min summary — explanatory text. The official Act, Rules, Regulations and notifications control if there is any difference. Educational and research resource, not legal, regulatory, tax or investment advice; verify the instrument in force on the relevant date.