Section 11(8) in National Financial Reporting Authority Rules, 2018
(8)The order passed under sub-rule (6) shall be served on the auditor in the manner specified in sub-rule (3) and a copy of the same shall be sent(i)in all cases to - (a) the Central Government; and (b) the Institute of Chartered Accountants of India;(ii)in the case of a company referred to in sub-section (5) of section 139 to the Comptroller and Auditor General of India;(iii)in the case of a listed company to the Securities and Exchange Board of India; (iv) in the case of a bank or a non-banking finance company to the Reserve Bank of India;(iv)in the case of a bank or a non-banking finance company to the Reserve Bank of India;(v)in the case of an insurance company to the Insurance Regulatory and Development Authority of India;(vi)in case the auditor is resident outside India to concerned regulator of such country;and the same shall be published on the website of the Authority.
