Statutory · adjacent

National Financial Reporting Authority

Companies Act, 2013, section 132 (constituted 2018)

Record

Statute: Companies Act, 2013, section 132 (constituted 2018)
Established: 2018
Under: Ministry of Corporate Affairs
Mandate: Audit oversight: auditors and audit firms of listed and large unlisted companies; enforcement of accounting and auditing standards
Consumer grievance route: No retail grievance channel — enforcement-led
Site: https://nfra.gov.in

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2026-09-13 — National Financial Reporting Authority — what changed, and what to watch

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The Sousveillance Stack — who writes, borrows and buys the rules

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