Rule 19 International associations and international assistance
- Chapter
- IV · Governance and General
(1) The AuthorityDefined in rule 2(e): Authority means the National Financial Reporting Authority constituted under sub section (1) of section 132 of the Act may become a member of regional or international associations of independent audit regulators and standard-setters on such terms as it deems fit.
(2) The AuthorityDefined in rule 2(e): Authority means the National Financial Reporting Authority constituted under sub section (1) of section 132 of the Act may provide assistance to, or receive assistance from, foreign independent audit regulators in investigation of an auditorDefined in rule 2(d): auditor means an individual or a firm including a limited liability partnership incorporated under the Limited Liability Partnership Act, 2008 (6 of 2009) or any other Act for the time being m force, who has been appointed as an auditor of a company or a body corporate under section 139 of the Act or under any other... in accordance with Indian laws on such terms as it deems fit.