Consultation requirement: Central Government may use an interim committee for auditor report matters until the permanent regulator is constituted. The Order permits the Central Government, until the National Financial Reporting Authority is constituted, to meet the consultation requirement by consulting a Committee chaired by a Joint Secretary rank officer in the Ministry of Corporate Affairs, comprising representatives of the accounting profession and industry chambers and special invitees from the national advisory accounting body and the Comptroller and Auditor General, and is deemed effective from the date of the earlier auditor report Order.