Rule 2 - Definitions - National Financial Reporting Authority (Manner of Appointment and other Terms and Conditions of Service of Chairperson and Members) Rules, 2018

2. Definitions. - (1) In these rules, unless the context otherwise requires,- (a) Act means the Companies Act, 2013 (18 of 2013); (b) Authority means the National Financial Reporting Authority constituted under subsection (1) of section 132 of the Act . (2) Words and expressions used in these rules and not defined, but defined in the Act shall have the meanings respectively assigned to them in the Act.