9.5.2 – 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 sub-section (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.