Investor Education and Protection Fund Authority annual accounts must include balance sheet, income & expenditure and be audited.

Rule 5 requires the Authority to prepare, for the year ending 31 March, a balance sheet, income and expenditure account and receipt and payment account with schedules, notes and accounting policies under Controller General of Accounts instructions; these must be approved by the Authority or an authorised Committee and authenticated by the Chairperson and the chief executive officer. The approved accounts must be sent to the Comptroller and Auditor General (or appointee) within three months for audit, and the certified accounts and audit report, after adoption, must be forwarded to the Central Government for laying before both Houses of Parliament.

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