Section 10(1) in National Financial Reporting Authority Rules, 2018
(1)Where the Authority has -(a)received any reference from the Central Government for investigation into any matter of professional or other misconduct under sub-section (4) of section 132 of the Act;(b)decided to undertake investigation into any matter on the basis of its compliance or oversight activities; or(c)decided to undertake suo motu investigation into any matter of professional or other misconduct, after recording reasons in writing for this purpose, it shall forward the matter to its Division dealing with enforcement for carrying out investigation and other action.
