Complied AIComplied AIBack to law libraryReading nowCompanies Rules under the Companies Act, 201355 chapters · 1109 rules
Chapters55
    • ¶Chapter 21 overview
    • 1Short title and commencement
    • 2Definitions
    • 3Classes of companies and bodies corporate governed by the Authority
    • 4Functions and duties of the Authority
    • 5Annual Return
    • 6Recommending accounting standards and auditing standards
    • 7Monitoring and enforcing compliance with accounting standards
    • 8Monitoring and enforcing compliance with auditing standards
    • 9Overseeing the quality of service and suggesting measures for improvement
    • 10Power to investigate
    • 11Disciplinary proceeding
    • 12Manner of enforcement of orders passed in disciplinary proceedings
    • 13Punishment in case of non-compliance
    • 14Role of chairperson and full-time member
    • 15Advisory committees, study groups and task forces
    • 16Financial reporting advocacy and education
    • 17Confidentiality and security of information
    • 18Avoidance of conflict of interest
    • 19International associations and international assistance
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  3. Chapter 21

Chapter 21

National Financial Reporting Authority Rules, 2018

19 rules (1–19)

  • 1Short title and commencement
  • 2Definitions
  • 3Classes of companies and bodies corporate governed by the Authority
  • 4Functions and duties of the Authority
  • 5Annual Return
  • 6Recommending accounting standards and auditing standards
  • 7Monitoring and enforcing compliance with accounting standards
  • 8Monitoring and enforcing compliance with auditing standards
  • 9Overseeing the quality of service and suggesting measures for improvement
  • 10Power to investigate
  • 11Disciplinary proceeding
  • 12Manner of enforcement of orders passed in disciplinary proceedings
  • 13Punishment in case of non-compliance
  • 14Role of chairperson and full-time member
  • 15Advisory committees, study groups and task forces
  • 16Financial reporting advocacy and education
  • 17Confidentiality and security of information
  • 18Avoidance of conflict of interest
  • 19International associations and international assistance
Chapter 20Companies (Corporate Social Responsibility Policy) Rules, 2014Chapter 22National Financial Reporting Authority (Recruitment, Salary, Allowances and Other Terms and Conditions of Service of Secretary, Officers and Other Employees of Authority) Rules, 2019