Disclosure of the Impact of Audit Qualifications by the List
CS Manoj V.Ayadi
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SEBI has put in place a mechanism to review the audit qualifications contained in
the audit reports of the listed entities. The detailed procedure for the same has
been prescribed in Schedule VIII read with Regulation 33 and Regulation 52 of the
SEBI (Listing and Other Disclosure Requirements) Regulations, 2015 ('Listing
Regulations') and SEBI circular no. CIR/CFD/CMD/15/2015 dated November 30,
2015.
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