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Submitted By: Shweta Verma
Effective Communication Between Statutory Auditors and Those Charged with Governance, Including Audit Committees
In the course of discharging of NFRAβs statutory functions, it has been noticed that there is a need to strengthen the communications between Statutory Auditors (Auditors), Those Charged with Governance (TCWG), including Audit Committees (ACs), in line with the requirements of the Companies Act, 2013 (CA 2013), the Standards on Auditing (SAs) prescribed under CA 2013, and other relevant Rules and Regulations. Hence this Circular.
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