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The National Financial Reporting Authority (NFRA) And Other Multiple Regulators For Auditors (And Chartered Accountants)

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Code No.: NL 08 Category:

Multiple Regulators have emerged for Chartered Accountants as compared to the only one being ICAI since its inception. The National Financial Reporting Authority (NFRA) has been established and empowered under the Companies Act, 2013. The book gives details of constitution, functions, powers, duties, procedures, etc. of NFRA. The RBI is to take action against the statutory auditors of banks for lapses in conducting a bank’s statutory audit. SEBI is considering amendments to several regulations to include CAs within the scope of Fiduciary to initiate necessary actions against them for breaching the securities laws.