MCA E- Form NFRA -2 – Auditor’s Return: Brief Note

(Annual Return to Be Filed By Auditor with the National Financial Reporting Authority (NFRA))

Key Highlights:

1. NFRA-2 e-Form live since 9th December 2019.

2. Due date of Filing form NFRA -2 : within 210 days from the deployment of this form.

Applicable Law(s)

  • Section 132 of the Companies Act, 2013 and
  • Rule 5 of the National Financial Reporting Authority Rules, 2018
  • “auditor” means an individual or a firm including a limited liability partnership incorporated under the Limited Liability Partnership Act, 2008 (6 of 2009) or any other Act for the time being in force, who has been appointed as an auditor of a company or a body corporate under section 139 of the Act or under any other Act for the time being in force;

Category of Auditor(s), (reporting required by)

  • Individual
  • Firm
  • Indian LLP
  • Foreign LLP

Important details required under NFRA -2 from Auditors:

  • Whether the auditor has resigned from his post in any company/body corporate during the past three years.
  • Number of companies/ bodies corporate in which the auditor resigned during the past three years.
  • Whether the Auditor has withdrawn an audit report on financial statements, or withdrawn its consent to the use of its name in a report, document, or written communication in the past three reporting periods.
  • Number of companies/ bodies corporate in which such withdrawal took place during the past three years
  • A statement of the quality control policies and procedures of the Auditor for its auditing practice during the reporting period.

Prerequisites for NFRA 2 Form

  • LLPIN or any other registration Number of the firm
  • PAN of Auditor (for Indian firm)
  • Registration number of Auditor with the regulator/agency
  • The following details of the companies that need to be filled in:
    • Name of Company/Body Corporate
    • CIN / PAN of Company /Body Corporate or FCRN of the company or Identity number of body corporate
    • Global Location Number of Company/Body Corporate (if applicable)
    • Details of the Fees received by the Auditor from Company/Body Corporate
    • Currency Conversion rate (if fees received in Foreign Currency)
  • Network Registration Number of the auditor with ICAI
  • Details of the Partners of the auditor
  • Number of employees employed by the auditor
  • Digital Signature Certificate (DSC) of User

Important Links

Form NFRA -2 is available for understanding andNFRA (Amendments), Rules, 2019
NFRA Rules 2018 (Principle Rules)
Due date Extension Notification 210 days from the date of deployment of this form

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Every effort has been made to avoid errors or omissions in this material. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. In no event the author shall be liable for any direct, indirect, special or incidental damage resulting from or arising out of or in connection with the use of this information.