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The Union Home Ministry on Wednesday notified that chartered accountants filing audit returns on behalf of NGOs need to specify if the association violated provisions of the Foreign Contribution (Regulation) Act, 2010 (FCRA) or not.
The Act requires a CA to certify if an association or NGO has utilised foreign contribution received for the purposes it was registered for and the annual statements are to be uploaded on the FCRA portal.
In a December 31 notification, the Ministry said that CAs will have to mention the name, email address, registration number of the auditor while issuing the audit certificate and specify if the NGO has “violated the provisions of FCRA, 2010 or rules made thereunder or notifications issued thereunder,” with the details of the violations.
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