Why NFRA -1 not applicable to Company (defined u/s 2(20))?

Important Query on NFRA -1 Applicability

What is the reason that NFRA is not applicable to the Company as defined under Section 2(20) of the Companies Act, 2013?

Interpretation only

In E-form NFRA-1, details of Auditors is required to be filed. As under the Companies Act, MCA E-form ADT-1 is available for the Companies to register under Company Law to intimate the MCA (ROC) regarding the Appointment of Auditor.

But there is no form is prescribed for body corporate other than Company to register the particulars of appointment of Auditor with the Authority (MCA/ROC).

Hence the form is made mandatory to be filed by the Body Corporate (defined under section 2(11) of the CA, 2013) other than Company (defined under Section 2(20) of the CA, 2013)   


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