Section 23(3) in The Pension Fund Regulatory and Development Authority (Point of Presence) Regulations, 2018
(3)The Authority may, appoint one or more persons as inspecting officer or, appoint a qualified auditor to undertake the inspection or audit referred to in sub-regulation (1).Explanation. - For the purposes of this sub-regulation, the expression "qualified auditor" shall have the meaning derived from section 226 of the Companies Act, 1956 (1 of 1956) or under the Companies Act, 2013.
