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Corporate Laws & Corporate Governance Committee
The Institute of Chartered Accountants of India
2nd March, 2022

ANNOUNCEMENT

Sub: Regarding referring the Database of Companies and Auditors under NFRA domain as on 31st March, 2021 as prescribed by the Central Government under Rule 3 (1) of NFRA Rules, 2018 and Advise to file Form NFRA-2- Annual Return.

We would like to inform you that National Financial Reporting Authority (NFRA) has prepared a database as of 31st March, 2021 of companies prescribed by the Central Government under Rule 3 (1) of NFRA Rules, 2018. This database also contains the details of statutory auditors of such companies based on the data sources currently available with NFRA. We request you to refer the database available at https://nfra.gov.in/

This is to mention here that Primary Source of this data is from master data of companies in Ministry of Corporate Affairs (MCA) database, i.e., MCA 21. Companies reported as ‘Listed’ in MCA 21 are reconciled (Refer Worksheet ‘Listed Co Worksheet’) with the list of companies obtained from the Three (3) recognised National Stock Exchanges which are currently active viz., BSE, NSE, and MSE. Further companies with ‘Inactive’ status in MCA database are excluded from the numbers given in the list. Listed Insurance, and Banking Companies are excluded from this line as those are included as part of companies under clause 3(1) (c).

An announcement on ICAI website and ICAI Journal dated 28th October, 2021 and an Announcement and Mail dated 07th May, 2021 have already been served to the Practicing Members advising them to file the form NFRA-2 for the FY 2018-19 and FY 2019-20.

In this regard, members are hereby advised to comply with the important compliance requirement of the Companies Act 2013 i.e., filing of annual requirement viz. NFRA 2, prescribed under Rules, 2018.

For more details, please visit https://eformnfra2.nic.in/

With Warm Regards,

Chairperson and Vice Chairperson
Corporate Laws & Corporate Governance Committee
The Institute of Chartered Accountants of India

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