CA AYNA TAMTON vs NATIONAL FINANCIAL REPORTING AUTHORITY(NFRA)

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2023 Supreme(Online)(NCLAT) 1663

NATIONAL COMPANY LAW APPELLATE TRIBUNAL
Hon'ble Justice Rakesh Kumar Jain (Member(Judicial)) , Hon'ble Mr. Naresh Salecha (Member (Technical)) ,
CA AYNA TAMTON – Appellant
Versus
NATIONAL FINANCIAL REPORTING AUTHORITY(NFRA) – Respondent

J U D G E M E N T

(01.12.2023)

[NARESH SALECHA, Member (TECHNICAL)]

DHFL

the firm

Appellant in all the four cases.

DHFL Branch Auditors

Allegations 1. Acceptance of 1. Acceptance of 1. Acceptance 1. Acceptance of audit audit of audit audit engagement engagement engagement engagement without valid without valid without valid without valid authorisation and authorisation authorisation and authorisation without and without without and without complying with complying with complying with complying with ethical ethical ethical ethical requirements;

requirements; requirements; requirements; and issuing audit and issuing and issuing audit and issuing report in audit report in report in audit report in violation of the violation of the violation of the violation of the Act

Act Act Act

2. Failure to 2. Failure to 2. Failure to 2. Failure to comply with comply with comply with comply with Standards on Standards on Standards on Standards on

Auditing (SAs) Auditing (SAs) Auditing (SAs) Auditing (SAs)

SA SA 210 SA 210 SA 210 210“Agreeing “Agreeing the “Agreeing the “Agreeing the the Terms of Terms of Audit Terms of Audit Terms of Audit

Audit Engagements” Engagements” Engagements”

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2023 Supreme(Online)(NCLAT) 1663

NATIONAL COMPANY LAW APPELLATE TRIBUNALHon'ble Justice Rakesh Kumar Jain (Member(Judicial)) , Hon'ble Mr. Naresh Salecha (Member (Technical)) ,CA AYNA TAMTON – AppellantVersusNATIONAL FINANCIAL REPORTING AUTHORITY(NFRA) – Respondent

NATIONAL COMPANY LAW APPELLATE TRIBUNAL
Hon'ble Justice Rakesh Kumar Jain (Member(Judicial)) , Hon'ble Mr. Naresh Salecha (Member (Technical)) ,
CA AYNA TAMTON – Appellant
Versus
NATIONAL FINANCIAL REPORTING AUTHORITY(NFRA) – Respondent