Form NFRA - 2

Shivam Agarwal (Student) (23 Points)

08 October 2021  

We were appointed as “Statutory Branch Auditor” in one of the public sector bank and an insurance company branch for financial year 2019-20.

Whether we as “Branch Auditors” and not as “Central Statutory Auditor” will also be liable to fill Form NFRA-2?

If yes, what are the consequences of non-filing of the above mentioned form?