RGNUL Financial & Mercantile Law Review

This piece is authored by Anant Tiwari, a second-year/B.A.LL.B.(Hons.) student, at National Law Institute University, Bhopal. INTRODUCTION The National Financial Reporting Authority (“NFRA”) was created under Section 132 of the Companies Act, 2013 (“the Act”), shifting auditor oversight from professional self-regulation to an independent regulator. The scope and exercise of NFRA’s powers were challenged before the Delhi High Court in Deloitte Haskins & Sells LLP v. Union o

This post is authored by Anant Tiwari, second-year B.A. LL.B (Hons.) student at National Law Institute University, Bhopal. Introduction The National Financial Reporting Authority (“NFRA”) was created under Section 132 of the Companies Act, 2013 (“the Act”), shifting auditor oversight from professional self-regulation to an independent regulator. The scope and exercise of NFRA’s powers were challenged before the Delhi High Court in Deloitte Haskins & Sells LLP v. Union of Indi

This post has been authored by Harsh Dhiraj Singh, a third year student at National Law University, Jodhpur. Introduction The ‘Takeover...

This piece has been authored by Prateek Kumar Singh, a 5th year student of B.A.LL.B at New Law College, Bharati Vidyapeeth. ...