Act No. 1792 (Accounting Act,) Section 62

Section 62

SEC. 62. The Insular Auditor may revise, on his own motion, tiny settlement made by a district auditor and certify a new balance thereon, which balance shall be final and conclusive upon all parties, except that a party aggrieved may appeal as provided in section thirty-six of this Act. The Insular Auditor may require any account and accompanying vouchers to be forwarded to him for the purpose of such revision.

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Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationAct No. 1792 (Accounting Act,) Section 62 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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