Advocate and Company Secretary, Corporate law consultant, Youtuber. Teaching is my passion and teaching since 2010

CS  Alok

NFRA is the new body constituted under the companies act section 132. This course will cover all the provisions related to NFRA and the rules there under

Choose from the various concepts taught in a comprehensible way for students looking to strengthen their CA preparation.

CA Foundation

English

National Financial Reporting Authority - Section 132

In this lesson we get an overview of what is NFRA and who constitutes NFRA. section 132 sub section 1 and 2 is covered in the lesson.

Introduction to NFRA

The Constitution of NFRA is discussed in this lesson. We clearly understand who can be a chairman and member of NFRA and what are the rules for this Independence.

Who is Part of NFRA?

This lesson covers all the powers of NFRA and the amount of punishment they can impose of CA individuals and CA firms

Powers of NFRA

NFRA has to maintain it's own accounts as per the section 132. This lesson covers all the provisions related to how NFRA should prepare it's financials, get it's accounts audited and prepare a annual report.

NFRA Latest Provisions

Amendments of NFRA subject to 2017 amendment act.is covered in this video. NFRA is constituted from oct 1 2018.

Amendments Related to NFRA

NFRA Rules - Applicability

NFRA has applicability for various companies. This lesson discusses the kind of companies and the limits of paid up capital and free reserves for which NFRA will be the authority.

NFRA Rules - Functions and duties of the authorities

NFRA has far reaching monitoring powers under the rules. This lesson discussed the power of nfra to review the accounts, send notice and direct for further investigation.

NFRA Rules - Auditing and Accounting standards

This lesson discusses the monitoring of CA of NFRA and what all powers NFRA has over CA

How does NFRA oversee quality of service by a CA?

The wide ranging powers of NFRA related to investigation is covered in this lesson

What is the powers to investigate by NFRA?

The step by step procedure of how to send a show cause notice to CA and what all details should be there in the notice is covered by this lesson.

Disciplinary proceedings of NFRA

the CA will face strict action if he does not follow the orders of NFRA as per the NFRA rules

Enforement of orders passed in Disciplinary proceedings

NFRA can even take assistance from international associations for its functioning

Lessons

13 lessons • 2h 8m

Invalid Date

NaN

Introduction to NFRA

Invalid Date

NaN

Who is Part of NFRA?

Invalid Date

NaN

Powers of NFRA

Invalid Date

NaN

NFRA Latest Provisions

Invalid Date

NaN

Amendments Related to NFRA

Invalid Date

NaN

NFRA Rules - Applicability

Invalid Date

NaN

NFRA Rules - Functions and duties of the authorities

Invalid Date

NaN

NFRA Rules - Auditing and Accounting standards

Invalid Date

NaN

How does NFRA oversee quality of service by a CA?

Invalid Date

NaN

What is the powers to investigate by NFRA?

+ See all lessons