The National Financial Reporting Authority (NFRA) on September 12, 2025, issued alert filling for NFRA-2 Annual Return.
What is NFRA-2 Annual Return ?
NFRA-2 is an annual return that specified auditors must file with the National Financial Reporting Authority (NFRA). It serves as a report by the auditor regarding their practice and compliance with NFRA rules. This return is mandatory for the auditors of a specified class of companies, including listed companies, large unlisted public companies, and companies in sectors like banking and insurance. (Refer Rule 5 read with 3 of NFRA Rules 2018)
What is the Reporting Period for NFRA-2 due on 30th November 2025 ?
• In the case of NFRA-2 due by November 30, 2025, the reporting period is April 01, 2024 to March 31, 2025.
• In the NFRA-2 due by November 30, 2025, details of audit reports signed off during the reporting period April 01, 2024 to March 31, 2025 will have to be reported. In most cases, these audit reports will relate to audit of financial statements for the year April 01, 2023 to March 31, 2024.
• Refer FAQ #18 on NFRA website and the table below for further guidance.
