১৪। উক্ত Ordinance এর section 35 এর-

(ক) sub-section (3) এর পরিবর্তে নিম্নরূপ sub-section (3) প্রতিস্থাপিত হইবে, যথা:-

“(3) Without prejudice to the preceding sub-sections, every company as defined in the Companies Act, 1913 (VII of 1913) or কোম্পানী আইন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন) shall, with the return of income required to be filed under this Ordinance, furnish a copy of the trading account, profit and loss account and the balance sheet in respect of the relevant income year-

(a) certified by a chartered accountant to the effect that the accounts are-

(i) maintained and the statements are prepared and reported in accordance with Bangladesh Accounting Standards (BAS) and Bangladesh Financial Reporting Standards (BFRS) or in accordance with International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) as adopted in Bangladesh; and

(ii) audited in accordance with the Bangladesh Standards on Auditing (BSA);

(b) signed by the persons including as many directors as required under sub-sections (1) and (2) of section 189 of কোম্পানী আইন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন);”;

(খ) sub-section (4) এর clause (c) এর “sub-section (3)” শব্দগুলি, সংখ্যা ও বন্ধনীগুলির পর “or the certification of accounts is not found verifiable” শব্দগুলি সন্নিবেশিত হইবে।