Rule 3 - Forms of Financial Statements - Investor Education And Protection Fund Authority (Form Of Annual Statement Of Accounts) Rules, 2018

3. Forms of Financial Statements. -(1) The Authority shall maintain its accounts in the Form of financial statements annexed to these rules. (2) The Authority shall follow the instructions and accounting principles for maintaining the financial statements issued or laid down by the Central Government from time to time. (3) The financial statements shall give a true and fair view of the State of affairs of the Authority and shall comply with the Accounting Standards notified under section 133 of the Act.