Section 3(2) in The Cost and Works Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007
(2)A complaint filed by or on behalf of the Central, Government or any State Government, shall be authorized by an officer holding a post not below the, rank of a Joint Secretary or equivalent and shall be signed by an officer holding a post not below the rank of an Under Secretary or equivalent in the Central or State Government, as the case may be.
