This document provides essential notes and guidance on the NFRA-2 form, which is the annual return required for auditors to file with the National Financial Reporting Authority (NFRA). It details the e-form's deployment date, the filing due date, and the relevant legal sections under the Companies Act, 2013. The notes outline the specific information auditors must provide, including details on resignations, withdrawn audit reports, and quality control policies. It also lists the prerequisites for filing and the necessary company details. This guide is useful for individual auditors, firms, and LLPs appointed under the Act.
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