Section 15(c) in The Central Electricity Regulatory Commission (Procedure, Terms And Conditions For Grant Of Transmission License And Other Related Matters) Regulations, 2009
(c)get the accounting statements prepared in accordance with foregoing clauses, duly certified by the Auditors in respect of each financial year, stating whether in their opinion the statements have been properly prepared and give a true and fair view of the revenues, costs, assets, liabilities, reserves reasonably attributable to the business to which the statements relate.
