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Section 34A: Accounting and auditing standards.

The Limited Liability Partnership Act, 2008Central Act · Act 6 of 2009

[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.]

Where this provision sits

ActThe Limited Liability Partnership Act, 2008
Section34A
Marginal noteAccounting and auditing standards.
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • inserted. . Ins. by s. 14, ibid., (w.e.f. 1-4-2022).

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