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    Form NFRA-2: clarifications are required

    Posted By : damini / Published on : 09-Apr-2020 01:03 PM / View : 1157 / Comment : 0

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    With regard to Form NFRA-2, the following clarifications are required. It would be very helpful for us to file the form accurately.

    1. Under clause 3b - Whether the Auditor filing the annual return has been subjected to any other reviews by other regulators? - Do an auditor regulated by ICAI, need to report its peer review conducted by ICAI.

    2. Under clause 4 (AUDIT CLIENTS AND AUDIT REPORTS OF THE AUDITOR) of the Form NFRA-2, do an auditor who has been appointed as the branch auditor of Banks, Insurance Co., or other companies etc. are also required to report under this para.
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