Auditor annual return filing with NFRA requiring identity, audit disclosures, fees, quality controls, and consent to cooperate. Form NFRA 2 mandates that auditors file an Annual Return with NFRA under section 132 of the Companies Act and rule 5 of the NFRA Rules, disclosing auditor identity and contact details, reporting period, jurisdictional auditing standards and supervisory reviews, complete details of audit clients and reports (including modifications, fees by service category, and compliance with GAAS/GAAP), affiliations, partner and employee information, disciplinary proceedings, special circumstances (resignations and withdrawn reports), quality control policies, and consent to cooperate with NFRA information requests.