1.4.3. Insolvency and Bankruptcy Board of India (Form of Annual Statement of Accounts) Rules, 2018.
3. Maintenance of accounts and records
(1) The Board shall maintain its accounts and records in the Form of financial statements annexed to these rules.
(2) The Board Shall follow the general directions of the Central Government given in consultation with the Comptroller and Auditor General of India in maintaining the financial statements.