ICAI

ICAI advises CAs to file NFRA-2 immediately to avoid penal consequences

ICAI advises chartered accountants to file NFRA-2 for 2018-2019 and also for the year ending 31/03/2020 immediately to avoid penal consequences.

As per Rule 5 of NFRA Rules 2018, the auditors of specified class of companies are required to file an annual return with NFRA in the prescribed form (NFRA-2) on or before 30th November every year.

For the reporting period FY 2018-19, the Government had already allowed extension upto 4th September 2020.

Practicing Chartered Accountants have been advised to file the form NFRA-2 for the FY 2018-19 and FY 2019-20.

Recently NFRA reported that at least 1011 auditors/audit firms have not yet filed form NFRA-2 for the reporting period 2018-19. 

In view of the above ICAI has advised chartered accountants to file NFRA-2 for the reporting period 2018-2019 and also for the year ending 31/03/2020, immediately, without any delay, if not filed already to avoid penal consequences.

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