Taxmann Law Relating NFRA/Audit Auditors
Taxmann Law Relating NFRA/Audit Auditors
Contents
Division one – Law governing national financial reporting authority (NFRA) under companies act, 2013
1 Genesis & Architecture of National Financial Reporting Authority
2 Functions, Duties & Powers of NFRA
3 Classes of companies or bodies corporate governed by NFRA
4 Duties of companies/bodies corporate governed by NFRA
5 Auditors governed by NFRA
6 Duties of Auditors governed by NFRA
7 Monitoring and enforcement of compliance with accounting standards
8 Monitoring and enforcement of compliance with auditing standards
9 Oversight of quality of service of auditors
10 Power of NFRA in relation to professional or other misconduct of auditors governed by NFRA in terms of Rule 3
11 Appeal by auditor aggrieved by NFRA?s order on professional or other misconduct
Division – Two Law governing Audit & auditor under companies Act, 2013
12 Audit
13 Qualifications for auditor
14 Disqualifications of auditors
15 Appointment of auditors of Govt. Companies
16 Appointment of auditors in case of companies other than government companies
17 Compulsory Rotation of Auditors
18 Rotation of Audit Partners
19 Reappointment of retiring auditors
20 Remuneration of auditors
21 Joint Auditors
22 Removal of auditors
23 Resignation of auditor
24 Powers and duties of auditors
25 reporting frauds to central government
26 Branch Audit
27 Audit in case of Government Companies
28 Auditor not to render certain services
29 Signing of Audit reports
30 Auditors to attend A
Appendices
Appendix 1 : Relevant sections of Companies Act, 2013
Appendix 2 : Companies (Audit and Auditors) Rules, 2014
Appendix 3 : National Financial Reporting Authority (Manner of appointment and other terms and conditions of Service of Chairperson and Members) Rules, 2018
Appendix 4 : National Financial Reporting Authority Rules, 2018
Appendix 5 : Notifications issued under NFRA
Appendix 6 : Companies (Auditor?s Report) Order, 2016
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