https://www.taxtmi.com/highlights?id=73475 Professional misconduct - Role of NFRA V/s ICAI on disciplinary matters of Chartered Accountants -Retrospective V/s prospective applicability of provisions as contained in Section 132 of Companies Act, 2013 as well as NFRA Rules, 2018 - NFRA has clear and required retrospective jurisdiction over the alleged offences by delinquent Chartered Accountants for period prior to formation of NFRA or prior to coming into effect relevant portion of Section 132 of Companies Act, 2013 - AT en-us Fri, 08 Dec 2023 12:33:09 +0530 Fri, 08 Dec 2023 12:33:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73475 Professional misconduct - Role of NFRA V/s ICAI on disciplinary matters of Chartered Accountants -Retrospective V/s prospective applicability of provisions as contained in Section 132 of Companies Act, 2013 as well as NFRA Rules, 2018 - NFRA has clear and required retrospective jurisdiction over the alleged offences by delinquent Chartered Accountants for period prior to formation of NFRA or prior to coming into effect relevant portion of Section 132 of Companies Act, 2013 - AT Highlights Companies Law Fri, 08 Dec 2023 12:33:09 +0530 https://www.taxtmi.com/highlights?id=73475