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Section26
The Consumer Protection Act, 2019

Accounts and audit

In force Act 35 of 2019 As on 15 Oct 2026

Act 35 of 2019 Ministry Consumer Affairs, Food and Public Distribution Enacted 09 Aug 2019 Cited by 1 provision

Commencement. 24th July, 2020.-- S. 2 clauses (4), (13), (14), (16), (40), s. 10 to 27 (both inclusive), sub-clause (iv) of clause (a) of sub-section (1) of section 58, s. 88, 89, 92 and 93, 94, 96, 97 and 99, clause (f) to (m) of sub-section 2 and clauses (zg), (zh) and (zi) of sub-section 2 of s. 101, 104, vide notification No. S.O. 2421(E), dated 23rd July 2020, see Gazette of India, Extraordinary, Part II, sec. 3(ii).

Section 26 of the Consumer Protection Act, 2019 deals with accounts and audit. The Central Authority shall maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form and manner as may be prescribed in consultation with the Comptroller and Auditor-General of India. The Act was enacted on 09 Aug 2019.

(1) The Central Authority shall maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form and manner as may be prescribed in consultation with the Comptroller and Auditor-General of India.

(2) The accounts of the Central Authority shall be audited by the Comptroller and Auditor-General of India at such intervals as may be specified by him and any expenditure incurred in connection with such audit shall be payable by the Central Authority to the Comptroller and Auditor-General of India.

(3) The Comptroller and Auditor-General of India or any other person appointed by him in connection with the audit of the accounts of the Central Authority shall have the same rights, privileges and authority in connection with such audit as the Comptroller and Auditor-General of India generally 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 any of the offices of the Central Authority.

(4) The accounts of the Central Authority 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 which shall cause the same to be laid before each House of Parliament.

Section 26, The Consumer Protection Act, 2019 (Act 35 of 2019).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Referred to by 1

  1. s. 101 Power of Central Government to make rules

Questions about Section 26

What does Section 26 of the Consumer Protection Act deal with?

Section 26 of the Consumer Protection Act is headed "Accounts and audit". The Central Authority shall maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form and manner as may be prescribed in consultation with the Comptroller and Auditor-General of India.

How do I find court cases under Section 26 of the Consumer Protection Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Consumer Protection Act 26, section 26 Consumer Protection Act, section 26 of the Consumer Protection Act. People searching for it also type consumer protection act 2019 section 26. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 26 of the Consumer Protection Act, and has it changed?

1 other provision in this corpus refers back to it.

When was Section 26 of the Consumer Protection Act enacted?

Section 26 of the Consumer Protection Act, cited as Consumer Protection Act 26, was enacted on 09 Aug 2019 as Act 35 of 2019. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.