Section 25(2) in The School of Planning and Architecture Act, 2014
(2)Where the statement of income and expenditure and the balance sheet of School do not comply with the accounting standards, the School shall disclose in its statement of income and expenditure and balance sheet, the following, namely:-(a)the deviation from the accounting standards;(b)the reasons for such deviation; and(c)the financial effect, if any, arising out of such deviation.
