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Financial Reporting Review Board

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Welcome to the Financial Reporting Review Board
 
Chairman
 
CA. Shriniwas Yeshwant Joshi
 
 
Functions/Objectives/Terms of Reference
Formation of the Financial Reporting Review Board
  • The Council of the Institute of Chartered Accountants of India, at its 226th meeting, held in July 2002, constituted the Financial Reporting Review Board (FRRB) as its non-standing committee.
Scope and Functions of the Financial Reporting Review Board
  • The FRRB would review the general purpose financial statements of certain enterprises and auditor’s report thereon with a view to determine, to the extent possible:
    • Compliance with the generally accepted accounting principles in the preparation and presentation of financial statements;
    • Compliance with the disclosure requirements prescribed by regulatory bodies, statutes and rules and regulations relevant to the enterprise; and
    • Compliance with the reporting obligations of the auditor.
The FRRB may review the general purpose financial statements of the enterprise and the auditor’s report thereon either suo motto or on a reference made to it by any regulatory body like, Reserve Bank of India, Securities and Exchange Board of India, Insurance Regulatory and Development Authority, Ministry of Corporate Affairs, Election Commission of India etc. The FRRB may also review general purpose financial statements of the enterprises and the auditor’s report thereon relating to which serious accounting irregularities in the general purpose financial statements have been highlighted by the media reports.
More....
Members
 
    CA. Shriniwas Yeshwant Joshi, Chairman
    CA. Pramod Kumar Boob, Vice Chairman
    CA. M P Vijay Kumar
    CA. Ranjeet Kumar Agarwal
    CA. Kemisha Soni
    CA. Pramod Jain
    Mrs. Ritika Bhatia
     
  Shell Companies Review Group under FRRB

  Secretary to the Board
    Secretary to the Board, CA. Aakanksha Khanna Kapoor
   
  Significant Achievement
   
  • Cases reviewed during the year
  • Partner in Nation Building- Supporting Regulators
  • Conduct of the 100th meeting of FRRB
  More..
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Secretary to the Committee,
The Institute of Chartered Accountants of India,
ICAI Bhawan 6th Floor, Hostel Block
ICAI Bhawan
A-29, Sector 62, Noida-201309
Tel: 0120-3045982

     
 
     
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