Notice to the Authority by a body corporate regarding its auditor requires detailed auditor and appointment disclosures and attachments. Form NFRA 1 requires a body corporate to notify the Authority of an auditor appointment by submitting company identity and contact details, auditor identifiers (tax identifier, name, membership/registration, address), appointment period and tenure, compliance with prescribed independence limits, AGM appointment particulars or casual vacancy details, and specified attachments (intimation, consent, resolution, appointment letter, tribunal order). The filing must include a board authorisation declaration, digital signature and authorised signatory identifier, with statutory warning on false statements and electronic record maintenance by the registrar.
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Provisions expressly mentioned in the judgment/order text.
Notice to the Authority by a body corporate regarding its auditor requires detailed auditor and appointment disclosures and attachments.
Form NFRA 1 requires a body corporate to notify the Authority of an auditor appointment by submitting company identity and contact details, auditor identifiers (tax identifier, name, membership/registration, address), appointment period and tenure, compliance with prescribed independence limits, AGM appointment particulars or casual vacancy details, and specified attachments (intimation, consent, resolution, appointment letter, tribunal order). The filing must include a board authorisation declaration, digital signature and authorised signatory identifier, with statutory warning on false statements and electronic record maintenance by the registrar.
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