Direction: Spot the grammatical errors in the given sentence. Mark the part with error as your answer. If there is no error, mark "No error" as the answer. (Ignore punctuation error)

The convergence of (a)/ Indian accounting standards with International Financial Reporting Standards (IFRSs) beginning (b)/ in April is expecting to (c)/ see power companies struggling with significant first-time adoption impact. (d)/No error (e)

[RBI (GRADE B), 2011]