SFIO

Why it matters

• Functions as a specialized agency with experts from fields such as accountancy, forensic auditing, law, and information technology.
• Empowered to investigate cases characterized by complexity, public interest, or systemic impact on the national economy.
• Operates with the authority to prosecute offenses under the Companies Act, ensuring regulatory compliance and corporate accountability.

How it is asked

Focus on its statutory status, the criteria for referring cases to the agency, and its role in strengthening the corporate governance framework in India.