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Question ID : 40583

NAFRA-2

With regard to Form NFRA-2, following clarifications are required. It would be very helpful for us to file the form accurately. 1. Under clause 3b - Whether the Auditor filing the annual return has been subjected to any other reviews by other regulators ? - Do an auditor regulated by ICAI, need to report its peer review conducted by ICAI. 2. Under clause 4 (AUDIT CLIENTS AND AUDIT REPORTS OF THE AUDITOR) of the Form NFRA-2, do an auditor who has been appointed as the branch auditor of Banks, Insurance Co., or other companies etc. are also required to report under this para.

posted by SAHIB CHOUDHARY on Feb 27 2020 12:00AM

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