The National Financial Reporting Authority Rules, 2018 Rule 5 Annual Return Chapter I · Scope and Functions Text as on 14 August 2026 5. Annual return.Every auditor referred to in rule 3 shall file a return with the Authority on or before 30th November every year in Form NFRA-2. Copy text 5. Annual return. Every auditor referred to in rule 3 shall file a return with the Authority on or before 30th November every year in Form NFRA-2.