National Financial Reporting Authority NFRA has the following powers under Section 132 (4) of the Companies Act, 2013. It can investigate professional misconduct or other forms of misconduct perpetrated by any member of a firm of Chartered Accountants that is registered under the Chartered Accountants Act, 1949, for various organisations - both corporate and individuals. (ii) The National Financial Reporting Authority has the following tasks, responsibilities, and powers as set forth in the Code of Civil Procedure, 1908: The discovery and preparation of books of account and other records; Obtaining the presence of individuals, as well as imposing and interrogating them under oath; Inspection of numerous papers, such as a person's books and registers, as well as appointing commissions to evaluate and examine various witnesses and documents. Role of the National Financial Reporting Authority 1. To develop suggestions based on accounting and auditing policies and procedures. 2. To e
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