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of <h1>Investor Education Fund Authority Must Prepare and Audit Financial Statements as per 2018 Rules under Companies Act 2013.</h1> The Investor Education and Protection Fund Authority (Form of Annual Statement of Accounts) Rules, 2018, established by the Central Government under the Companies Act, 2013, outline the financial reporting requirements for the Investor Education and Protection Fund Authority. These rules mandate the preparation of financial statements, including a balance sheet, income and expenditure account, and receipt and payment account, in accordance with government-issued accounting standards. The Authority's accounts must be audited by the Comptroller and Auditor-General of India and preserved for at least eight years. The rules also detail the accounting policies and procedures for maintaining financial propriety and compliance.
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