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of <h1>NFRA Rules 2018: Ensuring Compliance and Audit Quality for Listed and Large Unlisted Public Companies in India.</h1> The National Financial Reporting Authority Rules, 2018, established by the Indian government, outline the framework for the National Financial Reporting Authority (NFRA) under the Companies Act, 2013. The NFRA is empowered to oversee compliance with accounting and auditing standards, particularly for listed companies, large unlisted public companies, and certain other specified entities. It aims to protect public interest by maintaining high-quality standards and monitoring auditors' performance. The rules detail the NFRA's functions, including recommending standards, enforcing compliance, overseeing audit quality, and conducting investigations. They also specify procedures for disciplinary actions and emphasize confidentiality and avoidance of conflicts of interest.
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