Section 11(6) in National Financial Reporting Authority Rules, 2018
(6)The order disposing of a show-cause notice may provide for -(a)no action;(b)caution;(c)action for imposing penalty against auditor under sub-clause (A) of clause (c) of sub-section (4) of section 132 or for debarring the auditor from engaging as such under sub-clause (B) of clause (c) of sub-section (4) of section 132 or both.
