Do you mean CERA Audit? If CERA audit:- the following para may help you.
CERA - Audit of C and AG - Comptroller and Auditor General of India also carries out audits of all assessees. These are called ‘CERA’ i.e. Central Revenue Audit. These audit parties audit accounts of excise as well as customs assessees. C& AG is an authority appointed under Article 148 of Constitution of India. Article 151 of Constitution specifies that reports of C&AG shall be submitted to President of India, who causes these to be laid before each House of Parliament. CERA audits are conducted as a part of audit of Government accounts. Thus, these audits are conducted under Constitutional authority and are in no way connected or related to internal audits carried out by staff of excise department. Frequency of CERA Audits is as per the importance they attach and availability of time to CERA audit parties.
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