NFRA has retrospective jurisdiction, says National Company Law Appellate Tribunal

Credit: IndiaTimes- Published on December 2, 2023
The National Company Law Appellate Tribunal (NCLAT) has ruled that the National Financial Reporting Authority (NFRA) has superior authority over the Institute of Chartered Accountants of India (ICAI) on disciplinary matters. NFRA has retrospective jurisdiction and can initiate proceedings against errant chartered accountants...

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