Regulation 11 - Investment, maintenance of accounts and audit of accounts - Securities and Exchange Board of India (Investor Protection and Education Fund) Regulations, 2009

CHAPTER IV INVESTMENT, ACCOUNTS AND AUDIT Investment, maintenance of accounts and audit of accounts. 11. (1) The Board shall ensure maintenance of proper and separate accounts and other relevant records in relation to the Fund giving therein the details of all receipts to, and, expenditure from, the Fund and other relevant particulars in accordance with the SEBI (Form of Annual Statement of Accounts and Records) Rules, 1994 as far as such rules apply. (2) The accounts referred to in sub regulation (1) shall be prepared and audited before the expiry of six months from the end of each financial year. (3) The investment of the Fund may be in the manner of investments of other funds of the Board. (4) The accounts of the Fund may be audited in the manner of audit of other accounts of the Board.