गाणनिक्यानि आषाढीमागच्छेयुः ॥ कZ_०२.७.१६ ॥
gāṇanikyāni āṣāḍhīm āgaccheyuḥ
Para akuntan (gāṇanika) harus datang pada bulan Āṣāḍha (untuk pemeriksaan/audit yang dijadwalkan).
A fixed audit calendar reduces discretion, prevents delay tactics, and institutionalizes routine oversight.