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Shweta Verma
March 16, 2026

Submitted By: Shweta Verma

Effective Communication Between Statutory Auditors and Those Charged with Governance, Including Audit Committees

In the course of discharging of NFRA’s 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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