https://www.taxtmi.com/acts?id=32690 Rule 2 provides definitions for the National Financial Reporting Authority Rules, 2018: it defines accounting standards and auditing standards by reference to the Companies Act; defines auditor to include individuals and firms (including LLPs) appointed under section 139 or other enactments; and defines Authority, chairperson, Division (including one headed by the chairperson or a full-time member), Form, full-time member and part-time member. It further states that terms not defined in the Rules take the meanings assigned to them in the Act. en-us Wed, 14 Nov 2018 13:22:52 +0530 Fri, 09 Jan 2026 12:33:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32690 Rule 2 provides definitions for the National Financial Reporting Authority Rules, 2018: it defines accounting standards and auditing standards by reference to the Companies Act; defines auditor to include individuals and firms (including LLPs) appointed under section 139 or other enactments; and defines Authority, chairperson, Division (including one headed by the chairperson or a full-time member), Form, full-time member and part-time member. It further states that terms not defined in the Rules take the meanings assigned to them in the Act. Act-Rules Companies Law Wed, 14 Nov 2018 13:22:52 +0530 https://www.taxtmi.com/acts?id=32690