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<h1>Auditors Must File Annual Return via Form NFRA-2 Under Section 132, Companies Act 2013, Rule 5 NFRA Rules 2018.</h1> Auditors are required to file an annual return using Form NFRA-2 with the National Financial Reporting Authority (NFRA) as mandated by section 132 of the Companies Act, 2013, and rule 5 of the National Financial Reporting Authority Rules, 2018. This form, updated by notification in 2019, ensures compliance with regulatory standards and accountability in financial reporting.