Rule 2 - Definitions - National Financial Reporting Authority (Meeting for Transaction of Business) Rules, 2019

2. Definitions . - (1) In these rules, unless the context otherwise requires, - (a) Act means the Companies Act, 2013 (18 of 2013) ; (b) Authority means National Financial Reporting Authority constituted under sub-section (1) of section 132 of the Act; (c) chairperson means the chairperson of the National Financial Reporting Authority appointed under sub-section (3) of section 132 of the Act ; (d) full-time member means a member who has been appointed as such under sub-section (3) of section 132 of the Act and includes the chairperson; (e) member means any member, including the chairperson, so appointed under sub-section (3) of section 132 of the Act ; (f) part - time member means a member other than a full-time member, appointed as such under sub-section (3) of section 132 of the Act ; (g) Secretary means the Secretary of the Authority appointed under sub-section (11) of section 132 of the Act and includes an officer of the Authority authorised by the chairperson to function as Secretary. (2) Words and expressions used and not defined in these rules but defined in the Act shall have the same meanings as respectively assigned to them in the Act.