Section - 34A - 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),-

(a)	-	prescribe the standards of accounting; and
(b)	-	prescribe the standards of auditing,

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.]

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