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of <h1>NFRA vs. Chartered Accountants: Examining Professional Misconduct, Jurisdiction Challenges & Impact of Sanctions under Companies Act 2013.</h1> The case involves a dispute between the National Financial Reporting Authority (NFRA) and several chartered accountants accused of professional misconduct under the Companies Act of 2013. Allegations include non-compliance with statutory provisions, failure in disclosure, negligence, insufficient information gathering, and audit procedure departures. The appellants denied misconduct, challenged NFRA's jurisdiction, and cited procedural irregularities and constitutional safeguards. NFRA defended its jurisdiction and refuted the appellants' claims, emphasizing legislative objectives and adherence to natural justice. The case explores the interpretation of professional misconduct, regulatory jurisdiction, and the impact of sanctions on auditors' careers.
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