NFRA has published an updated provisional list, based on filings up to 15.08.2026, of audit firms of listed and unlisted companies that appear not to have filed or have filed incomplete Form NFRA-2 for the 2024-25 reporting period, covering audit reports signed from 01.04.2024 to 31.03.2025. Under Rule 5 of the NFRA Rules, 2018, auditors covered by Rule 3 are required to file NFRA-2 annually by 30 November; the due date for this reporting period was 30.11.2025, but the filing window continues to remain open. The updated publication contains two parts: firms that have not filed NFRA-2 and firms that have filed incomplete returns. NFRA states that firms appearing on the list which have already filed or completed their returns should inform NFRA at [email protected]. Technical filing issues may also be reported to the same address. The update follows the earlier provisional list of audit firms for 2024-25.
National Financial Reporting Authority
Provisional list of Audit Firms of listed & unlisted Companies that have not filed/ filed incomplete Form NFRA-2 for Reporting Period 2024-25 (Audit reports signed during the period 01.04.2024 to 31.03.2025) position as on 15.08.2026
1) As per Rule 5 of the NFRA Rules, 2018 (as amended from time to time), auditors of the class of companies specified in Rule 3 are required to file an annual return with NFRA in the prescribed form, NFRA-2, on or before 30th November every year. The due date for filing Form NFRA-2 for the reporting period 2024–25 was 30.11.2025. However, to provide additional time, the filing window for Form NFRA-2 for the reporting period 2024–25 continues to remain open till date.
2) Any technical issues faced while filing Form NFRA-2 may be reported to NFRA at: [email protected].
3) The provisional list of audit firms that had not filed Form NFRA-2 for the reporting period FY 2024-25 up to 30.04.2025, was published on 08.05.2026. Subsequently, the updated list is being published considering filings up to 15.08.2026 in two parts:
Part A– Provisional list of Audit Firms of listed & unlisted companies that have not filed Form NFRA-2 for reporting period 2024-25
Part-B– Provisional List of Audit Firms for Listed and Unlisted Companies that have filed incomplete Form NFRA-2 for reporting period 2024-25
4) As per NFRA records, the audit firms listed below appear not to have filed/ filed incomplete Form NFRA-2. If any of these firms have already submitted the return/ filed complete form, they are requested to inform us at the following email address: [email protected].
A) Provisional list of Audit Firms of listed & unlisted companies that have not filed Form NFRA- 2 for reporting period 2024-25:
