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Key Highlights: NFRA-2 e-Form live since 9th December 2019. 2. Due date of Filing form NFRA -2 : within 210 days from the deployment of this form Applicable Law(s) Section 132 of t...
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Vikas SharmaTax & Compliance Expert
2 min read64 viewsUpdated Aug 22, 2026
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Last updated: August 2026Verified against: Government sources
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Key Highlights: NFRA-2 e-Form live since 9th December 2019. 2. Due date of Filing form NFRA -2 : within 210 days from the deployment of this form Applicable Law(s) Section 132 of the Companies Act, 20
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2. Due date of Filing form NFRA -2 : within 210 days from the deployment of this form
Applicable Law(s)
Section 132 of the Companies Act, 2013 and
Rule 5 of the National Financial Reporting Authority Rules, 2018
“auditor” means an individual or a firm including a limited liability partnership incorporated under the Limited Liability Partnership Act, 2008 (6 of 2009) or any other Act for the time being in force, who has been appointed as an auditor of a company or a body corporate under section 139 of the Act or under any other Act for the time being in force;
Category of Auditor(s), (reporting required by)
Individual
Firm
Indian LLP
Foreign LLP
Important details required under NFRA -2 from Auditors:
Whether the auditor has resigned from his post in any company/body corporate during the past three years.
Number of companies/ bodies corporate in which the auditor resigned during the past three years.
Whether the Auditor has withdrawn an audit report on financial statements, or withdrawn its consent to the use of its name in a report, document, or written communication in the past three reporting periods.
Number of companies/ bodies corporate in which such withdrawal took place during the past three years
A statement of the quality control policies and procedures of the Auditor for its auditing practice during the reporting period.
Prerequisites for NFRA 2 Form
LLPIN or any other registration Number of the firm
PAN of Auditor (for Indian firm)
Registration number of Auditor with the regulator/agency
The following details of the companies that need to be filled in:
Name of Company/Body Corporate
CIN / PAN of Company /Body Corporate or FCRN of the company or Identity number of body corporate
Global Location Number of Company/Body Corporate (if applicable)
Details of the Fees received by the Auditor from Company/Body Corporate
Currency Conversion rate (if fees received in Foreign Currency)
Network Registration Number of the auditor with ICAI
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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.
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