৫৪। উক্ত Ordinance এর section 129A এর clause (a) পরিবর্তে নিম্নরূপ clause (a) প্রতিস্থাপিত হইবে, যথা:-“(a) is not certified by a chartered accountant to the effect that the accounts are maintained and the statements are prepared and reported in accordance with the Bangladesh Accounting Standards (BAS) and the Bangladesh Financial Reporting Standards (BFRS), and are audited in accordance with the Bangladesh Standards on Auditing (BSA), or”।