Limited Liability Partnership Act, 2008
Section - 34A - Accounting and auditing standards
[Accounting and auditing standards.34A . The Central Government may, in consultation with the National Financial Reporting Authority constituted under section 132 of the Companies Act, 2013 (18 of 2013),-
as recommended by the Institute of Chartered Accountants of India constituted under section 3 of the Chartered Accountants Act, 1949 (38 of 1949), for a class or classes of limited liability partnerships.]
| (a) | - | prescribe the standards of accounting; and |
| (b) | - | prescribe the standards of auditing, |
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