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CS Professional · Labour Laws and Practice · Industrial and Labour Laws Audit

Nimbus Auto Components, a start-up establishment covered by a notified scheme under the OSH Code, 2020, is assigned an empanelled expert for third party audit and certification. To whom must the expert submit the audit report?

The empanelled expert must submit the third party audit report to both the concerned employer and the Inspector-cum-Facilitator. This is required by the OSH Code, 2020 scheme provisions, so reporting to only one of them would be incomplete.

  1. AOnly to the Comptroller and Auditor-General of India
  2. BThe concerned employer and the Inspector-cum-FacilitatorCorrect
  3. COnly to the Inspector-cum-Facilitator
  4. DThe employer and the Central Board of Trustees

Explanation

Under Section 37 of the OSH Code, 2020, the empanelled expert performs the duties specified in the scheme and submits his report to the concerned employer and to the Inspector-cum-Facilitator. Submitting to only one of them is incomplete, and the CAG audit applies to Social Security Organisations, not this audit.

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