Section 43. The university must regulate and maintain the correct accounting system separated according to the kind of important works, there must be a book of account listing the receipts and disbursement, asset and debt which displays the fact of present operations according to the kind of work together with the message is regarded as the source of such lists, and there must regularly be an internal auditing.
Section 44. The university must report a balance sheet and working account to the auditors of university within ninety days since the end of accounting year.
Section 45. The Office of the Auditor General of Thailand is the auditor of university, it is required to audit and assure all kinds of annual auditing and finance of university.
Section 46. The Auditor has an authority to check all books of account and various documentation of university, for this operation, the Auditor has an authority to ask the Rector, Deputy Rector, officials and employees of university and demands them to report all books of account and various documentation of university as it is necessary.
Section 47. The Auditor must report the result of auditing and finance to the University Council within 120 days since the end of accounting year in order to report to the ministry.
The university must publicize the annual report of that year, disclose the accounting of balance sheet and working accounting that have been certified by the auditor, also disclose the performance of university in the past year and action plan in the coming year within 150 days since the end of accounting year.