5. Annual return

Every auditor referred to in rule 3 shall file a return with the Authority on or before ¹[30th November every year in Form NFRA-2].

Amendment

1. Substituted by The National Financial Reporting Authority (Amendment) Rules, 2019 Dated 05.09.2019

in Rule-5, for the words and figures,

30th April every year in such form as may be specified by the Central Government.

the following shall be substituted namely;

30th November every year in Form NFRA-2.