अधिनियम एवं मैनुअल
- The Company Act, 1956
- CAG, MSO (Audit)
- Commercial Audit Manual
- Electricity Supply (Annual Accounts) Rules, 1985
- The Electricity Act, 2003
- Circulars/Instructions/Guidelines received from Comptroller and Auditor General Office from time to time
- Financial Attest Audit Manual of CAG
- Performance Auditing Guidelines of CAG
- Manual for Audit of Autonomous Bodies of CAG