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of <h1>Central Government Prescribes Accounting Standards Under Section 133 of Companies Act 2013 for Consistent Financial Reporting</h1> Section 133 of the Companies Act, 2013 authorizes the Central Government to prescribe accounting standards for companies. These standards are based on recommendations from the Institute of Chartered Accountants of India, in consultation with the National Financial Reporting Authority. Until the National Financial Reporting Authority is established, the Central Government may rely on recommendations from the National Advisory Committee on Accounting Standards. This provision ensures that accounting practices align with professional and regulatory guidance to maintain consistency and transparency in financial reporting.
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