Section 11(2) in The Special Economic Zone Authority Rules, 2009
(2)The annual accounts and financial statements along with necessary schedules, note on accounts and significant accounting policies as mentioned in Schedule-II shall be prepared in accordance with the common format of financial statements for the Central Government Autonomous bodies prescribed by the Government of India, Ministry of Finance, Comptroller and Auditor General of India and as modified from time to time with prescribed accounting formats.
