Auditor's responsibilities under rera act and tnrera rules

I have the same query from many days because one of my client is real estate company.

As per RERA Auditors ( Charted Accountants ) asign very important duty. 

CA has to issue CA Certificate in prescribed format to Real Estate Developer once in every quater. Developer has to submit same to Banks where RERA A/c is linked. Developer will able to withdraw money from said account to the tune of Amount Assigned in CA Certificate only.