Section 3(4)(a) in The Bureau of Energy Efficiency (Form of Annual Statement of Accounts and Records) Rules, 2007
(a)The Bureau shall prepare the following financial statements alongwith necessary Schedules, notes on accounts and significant accounting policies in accordance with the common format of financial statements prescribed by the Government of India, Ministry of Finance, Controller General of Accounts, namely :-(i)Balance Sheet in Form-A,(ii)Income and Expenditure Account in Form-B,(iii)Receipt and Payment Account in Form-C.