Authority jurisdiction over specified companies and bodies governs monitoring and enforcement of accounting and auditing standards. The Rules empower the Authority to monitor and enforce compliance with accounting and auditing standards, oversee audit quality and investigate auditors for specified classes of companies and bodies corporate, including listed companies, large unlisted public companies meeting prescribed capital, turnover or funding thresholds, regulated entities and statutory bodies, and overseas subsidiaries or associates exceeding a specified share of consolidated income or net worth; they also require specified bodies to notify the Authority of auditor particulars in Form NFRA-1 within prescribed timeframes and preserve Authority jurisdiction for three years after de-listing or falling below thresholds.