National Financial Reporting Authority (Amendment) Rules, 2019

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.... (Amendment) Rules, 2019. (2) They shall come into force on the date of their publication in the Official Gazette. 2.  In the National Financial Reporting Authority Rules, 2018 (hereinafter referred to as the said rules), in clause (g) of sub-rule (1) of rule 2, after the words "a division", the words, "including the one headed by the chairperson or a full-time member", shall be inserted. 3.  In the said rules, after clause (c) of sub-rule (1) of rule 3, the following explanation shall be inserted, namely:- "Explanation.- For the purpose of this clause, "banking company" includes 'corresponding new bank' as defined in clause (d) of section 2 of the Banking Companies (Acquisition and Transfer of Unde....

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....ovember, 2018. ============= Document 1 FORM NFRA-2 [Pursuant to section 132 of the Companies Act, 2013 and rule 5 of the National Financial Reporting Authority Rules, 2018] सत्यमेव जयते Annual Return To Be Filed By Auditor With The National Financial Reporting Authority 1. IDENTITY OF THE AUDITOR AND CONTACT PERSONS 1.1 NAME AND CONTACT DETAILS OF THE AUDITOR (a) Category of auditor o Individual o Firm o Indian LLP o Foreign LLP (b) Limited Liability Partnership Identification Number (LLPIN) or any other registration number (c) Name of the Auditor (d) Income Tax PAN of Auditor (e) Details of the Auditor's registration numb....

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....ting (d) Whether the Auditor filing the annual return has been subjected to any other reviews by other regulators. o Yes (i) Name of Regulator (ii) Date of such review (iii) Validity period of such review ο Νο (iv) Rating (please provide the standard rating scale followed) (v) Any adverse remarks by the regulator providing such rating 4. AUDIT CLIENTS AND AUDIT REPORTS OF THE AUDITOR (a) Number of entities specified in rule 3(1) (a) to (d) for which the Auditor issued any audit report(s) during the reporting period: I. Provide the following information concerning each entity specified in 4(a) above: 1. Name of company/body corporate 2.Corporate identity number (CIN) or PAN of....

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....r's report which are unfavourable or qualified o Yes o No Details 13. Whether Auditor is unable to express any opinion on any specified matter in the Auditor's report o Yes ο Νο Details 7 (b) Number of entities specified in rule 3(1) (e) for which the Auditor issued any audit report(s) during the reporting period I. Provide the following information concerning each entity specified in 4(b) above: 1. Name of body corporate 2. Foreign company registration number (FCRN) of the company or Identity number of body corporate 3. Global Location Number (GLN) 4. Registered address of the body corporate 5.Date of the audit report 6. Whether audit report has been modified. o Yes....

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....sl. no. 15 above 17. Consolidated net worth of the company/body corporate referred in sl.no. 15 above 18. Income of the subsidiary/associate referred in sl.no. 1 19. Networth of subsidiary/associate referred in sl.no. 1 20. LLPIN/Registration Number of the firm that issued the audit report(s) for the entity in sl.no.15 above 21. Name of the firm referred to in sl.no. 20. 5. AUDIT-RELATED MEMBERSHIPS, AFFILIATIONS, OR SIMILAR ARRANGEMENTS OF THE AUDITOR (a) Membership or affiliation of the auditor with any network in connection with the provision of audit services Yes o No (b) If the response to the above is Yes, identify the entity with which the Firm has such relationship: 1. Entity nam....

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....hether a final order has been passed o Yes 8. SPECIAL CIRCUMSTANCES 8.1 RESIGNATIONS Ο Νο 1. Whether the auditor has resigned from his post in any company/body corporate during the past three years: o Yes o No 2. Number of companies/ bodies corporate in which the auditor resigned during the past three years CIN/PAN of the company/body corporate Name of the Reporting period company/body corporate for which the resignation was submitted (DD/MM/YYYY) to (DD/MM/YYYY) 8.2 WITHDRAWAL OF AN AUDIT REPORT 1. Whether the Auditor has withdrawn an audit report on financial statements, or withdrawn its consent to the use of its name in a report, document, or writte....