Section 11(4) in National Financial Reporting Authority Rules, 2018
(4)The show-cause notice shall be served on the auditor in the following manner, namely -(a)by sending it to the auditor at the address provided by him or provided by the Institute of Chartered Accountants of India (if required by the Authority) by registered post with acknowledgement due; or(b)by an appropriate electronic means to the email address of the auditor provided by him or it or provided by the the Institute of Chartered Accountants of India (if required by the Authority):Provided that where the auditor is a firm -(a)a notice to a firm shall be deemed to be a notice to all the partners or employees of that firm as on the date of service of notice;(b)the notice shall call upon the firm to disclose the name or names of the partner or partners concerned who shall be responsible for answering the allegations;(c)the partner whose name is disclosed by the firm shall be responsible for answering the notice against the firm, and if no partner, whether erstwhile or present, of the firm owns responsibility for the allegations made against the firm, then the firm as a whole shall be responsible for answering the allegations, and all the partners and employees of that firm as on the date of occurrence of alleged misconduct, shall be responsible for answering the allegations.
