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of <h1>Procedure for new or amended accounting/auditing standards: Authority weighs ICAI recommendations before advising Central Government approval.</h1> Prescribes the procedure for recommending accounting standards or auditing standards for approval by the Central Government. The Authority must receive recommendations from the Institute of Chartered Accountants of India on proposals for new standards or amendments to existing standards, and may call for additional information from the Institute where required; it must then consider the recommendations and any additional information in such manner as it deems fit before making its own recommendations to the Central Government, thereby conditioning onward recommendation on ICAI inputs and the Authority's evaluative consideration.
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