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of <h1>National Financial Reporting Authority Rules, 2018: Monitoring Compliance for Listed, Large Public, and Special Companies.</h1> The National Financial Reporting Authority Rules, 2018, empower the Authority to monitor and enforce compliance with accounting and auditing standards for specific classes of companies and bodies corporate. These include listed companies, large unlisted public companies, insurance and banking companies, companies involved in electricity generation or governed by special Acts, and bodies corporate referred by the Central Government. Additionally, foreign subsidiaries or associates of Indian companies meeting certain financial criteria are included. Companies must report auditor details to the Authority and remain under its jurisdiction for three years after ceasing to meet the specified criteria.
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