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<h1>SEBI Annual Accounts Rules 1994: Format and Requirements Set by Central Government under SEBI Act 1992</h1> The Securities and Exchange Board of India (Form of Annual Statement of Accounts and Records) Rules, 1994, were established by the Central Government under the authority of the Securities and Exchange Board of India Act, 1992. These rules, formulated in consultation with the Comptroller and Auditor General of India, dictate the format and requirements for the annual statement of accounts and records for SEBI. They became effective upon their publication in the Official Gazette.