www.lawcommission.gov.np Sub-rule (1), it shall be done from among the persons having the following qualifications:(a) One who has at least Bachelor's Degree in information technology or any subject equivalent thereto, from a recognized academic institution and has at least Ten years experience in computer field; or (b) One who has at least Bachelor’s Degree in management, finance or commercial law from a recognized academic institution and has Ten years experience in computer field. 27. Remuneration and Facility of Auditor: The remuneration and facility of the auditor shall be as specified in the contract made at the time of his/her appointment. 28. Procedures of Performance Audit: (1) The auditor may, while conducting the audit of performance of the Certifying Authority, ask for the following details: (a) Details of the entire functions performed by the Certifying Authority throughout the year; (b) The detail of the certificates issued by the Certifying Authority throughout the year; (c) Matter relating to monitoring and evaluation made by the Certifying Authority with respect to the functions mentioned in the certificate issued under Clause (b); (d) Statement of the amounts received by the Certifying Authority for the issuance of certificate 19 www.lawcommission.gov.np

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