Classes of companies and bodies corporate governed by the Authority

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..... ndards, oversee the quality of service under sub-section (2) of section 132 or undertake investigation under sub-section (4) of such section of the auditors of the following class of companies and bodies corporate, namely:- (a) companies whose securities are listed on any stock exchange in India or outside India; (b) unlisted public companies having paid-up capital of not less than rupee .....

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..... Undertakings) Act, 1970 (5 of 1970) and clause (b) of section 2 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1980 (40 of 1980) and 'subsidiary bank' as defined in clause (k) of section 2 of the State Bank of India (Subsidiary Bank) Act, 1959 (38 of 1959). ] (d) any body corporate or company or person, or any class of bodies corporate or companies or p .....

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..... e rules. (3) Every body corporate, other than a company as defined in clause (20) of section 2 , formed in India and governed under this rule shall, within fifteen days of appointment of an auditor under sub-section (1) of section 139 , inform the Authority in Form NFRA-1 , the particulars of the auditor appointed by such body corporate: Provided that a body corporate governed under claus .....

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