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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