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[Cites 0, Cited by 0] [Section 19] [Entire Act]

Union of India - Subsection

Section 19(2) in National Financial Reporting Authority Rules, 2018

(2)The Authority may provide assistance to, or receive assistance from, foreign independent audit regulators in investigation of an auditor in accordance with Indian laws on such terms as it deems fit.Annexure- I
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FORM NFRA - 1[Pursuant to section 132 of the CompaniesAct,2013 and Rule 3(2) and 3(3) of the NationalFinancial Reporting Authority Rules, 2018]   Notice to the Authority by a body corporate regarding its auditor
  Form LanguageEnglishHindi
  Refer the instruction kitfor filing the form.
  Auditor of a body corporate functioning as on the date of commencement of the RulesAuditor of a body corporate referred to in rule 3(3)Auditor of a foreign body corporate referred to in proviso to rule 3(3)
1. (a) *Identity number of body corporate  
  (b) Global Location Number(GLN)  
2. (a) Name of the body corporate {|
 
||}
  (b) Address of the Registered Officeof the Body Corporate {|
 
||}
  (c) *e-mail id of the body corporate {|
 
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3. *Whether joint auditors have been appointedYesNo
  {|
*Number of auditor(s) appointed    
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I. (a) *Category of auditorIndividualAuditor's firm
  (b) *Income-tax permanent account number of auditor or auditor’s firm  
     
(c) *Name of the auditor or auditors firm    
 
(d) *Membership number of auditor or auditor's firm registration number
  |
(e) *Address of the auditor or auditor's firm
* Line I  
Line II  
* City  
* State  
Country  
* Pin code |
*e-mail ID of the auditor or auditor's firm  
(f) *Period of accounts for which appointed Form | (DD/MM/YYYY)
  To | (DD/MM/YYYY)
(g) *Number of financial year(s) to which appointment relates  
(h) *Whether the appointment of auditor, if being appointed in India, is within the limits specified in section141(3)(g)YesNo
(i) Specify the tenure of previous appointment(s) of the auditor or auditor’s firm or its member in the same company in which audit was conducted.
*Number of financial year(s)    
S. No. Person appointed as auditor Financial year Start date Financial year End date
       
4. (a) *Whether auditor(s) have been appointed in Annual general meeting (AGM)YesNo
  (b) If yes, date of AGM   (DD/MM/YYYY)
5. *Date of appointment   (DD/MM/YYYY)
6. (a) *Whether auditor is appointed due to casual vacancy in the office of auditorYesNo
  (b) *Person vacated the officeIndividualAuditor's firm
  (c) *Mention the membership number of auditor or Registration number of auditor's firm who has vacated theoffice  
  (d) *Mention the date of such vacancy    
  (e) *Reasons of the casual vacancy
   
Attachments     List of attachments
1. Copy of the intimation sent by body corporate      
2. *Copy of written consent given by auditor;    
3. *Copy of resolution passed by the body corporate;    
       
4. Copy of the letter of appointment from C&AG      
       
5. Copy of the order of the Tribunal    
6. Optional attachments, if any.    
Declaration
I am authorized by the Board of Directors of the body corporate vide resolution number **datedto sign this form and declare that all the relevant requirements of Companies Act, 2013 and rules made thereunder in respect of the subject matter of this form and matters incidental thereto have been complied with. I also declare that all the information given herein above is true, correct and complete including the attachments to this form and nothing material has been suppressed.
  *To be digitally signed by
  *Designation
  *Director identification number of the director; or;
  DIN or PAN of the manager/CEO/CFO; orMembership number of the Company Secretary
Note: Attention is also drawn to provisions of Section 448 of the Companies Act which provide for punishment for false statement.
 
This Form has been taken on file maintained by the registrar of companies through electronic mode and on the basis of statement of correctness given by the filling company.
 
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[Form NFRA - 2] [Inserted by Notification No. G.S.R. 636(E), dated 5.9.2019 (w.e.f. 13.11.2018).][Pursuant to section 132 of the Companies Act, 2013 and rule 5 of the National Financial Reporting Authority Rules, 2018]   Annual Return To Be Filed By Auditor With The National Financial Reporting Authority
1. Identity of The Auditor and Contact Persons
1.1 Name and Contact Details of The Auditor
(a) Category of auditorIndividualFirmIndianLLPForeign LLP
(b) Limited Liability Partnership IdentificationNumber (LLPIN) or any other registration number {|
 
|-| (c)| Name of the Auditor|
 
|-| (d)| Income Tax PAN ofAuditor|
 
|-| (e)| Details of theAuditor's registration number as under|
 
|-|| (i) Assigned by:(Give name of regulator/agency who assigns such registrationnumbers in the jurisdiction of operations)|
 
|-|| (ii) Country ofregistration|
 
|-|| (iii) Registrationnumber with the regulator/agency|
 
|-| (f)| Registered address ofthe Auditor|
 
|-| (g)| Mailing address (ifdifferent from the above)|
 
|-| (h)| Telephone number ofthe Auditor's registered office (incl. country and area codes)|
 
|-| (i)| Website address ofthe Auditor, if any|
 
|-| 2.| Reporting Period|
 
|-| (a)| Start of reportingperiod for annual return(01/04/YYYY)|
 
|-| (b)| End of reportingperiod for annual return(31/03/YYYY)|
 
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3. General Information Concerning The Auditor  
3.1 Jurisdictional Information  
(a) Whether the Auditor of the body corporatespecified in rule 3(1)(e) has been subjected to a review in thenature of a 'quality control review' concerning the audit andattestation services of the Auditor by a regulator/agency in therelevant jurisdiction.
  Yes No  
  (i) Name of Regulator/agency {|
 
|-|| (ii) Date of suchreview| {||-||}|-|| (iii) Validityperiod of such review| {||-||}|-|| (iv) Rating (pleaseprovide the standard rating scale followed)| {||-||}|-|| (v) Any adverseremarks by the regulator/agency providing such rating| {||-||}|-| (b)| Whether the Auditorfiling the annual return has been subjected to any other reviewsby other regulators.|-|| Yes| No||-|| (i) Name ofRegulator| {||-||}|-|| (ii) Date of suchreview| {||-||}|-|| (iii) Validityperiod of such review| {||-||}|-|| (iv) Rating (pleaseprovide the standard rating scale followed)| {||-||}|-|| (v) Any adverseremarks by the regulator providing such rating| {||-||}|-| 4.| Audit Clients andAudit Reports of The Auditor|-|| (a) Number ofentities specified in rule 3(1) (a) to (d) for which the Auditorissued any audit report(s) during the reporting period:| {||-||}|-| I.| Provide thefollowing information concerning each entity specified in 4(a)above:||-|| 1. Name ofcompany/body corporate| {||-||}|-|| 2. Corporateidentity number (CIN) or PAN of body corporate| {||-||}|-|| 3. Global LocationNumber| {||-||}|-|| 4. Select theclass(es) in which the company/ body corporate is governed:-|-|| company whose securities are listed||-|| unlisted companies covered under clause (b) of sub-rule (1) ofrule 3|-|| insurance company|-|| banking company|-|| company engaged in the generation or supply of electricity|-|| company governed by a special Act|-|| Name of special Act| {||-||}|-|| body corporate incorporated by an Act in accordance withclause (b), (c), (d), (e) and (f) of sub-section (4) of section