Section 5(1) in Investor Education and Protection Fund Authority (Form of Annual Statement of Accounts) Rules, 2018
(1)At the end of a period of twelve months ending with 31st March of every year, the Authority shall prepare the following financial statements along with Schedules, as required, notes on accounts and significant accounting policies in accordance with the notes and instructions for compilation of financial statements prescribed by Government of India, Ministry of Finance, Controller-General of Accounts as modified and annexed to these rules:(i)balance sheet,(ii)income and expenditure Account,(iii)receipt and payment Account.
