Circular on Revised Formats for Limited Review Audit Report for issuers of nonconvertible securities (dated – 14.10.2021) – SEBI
View PdfCircular on Revised Formats for Limited Review Audit Report for issuers of nonconvertible securities (dated – 14.10.2021) – SEBI.
- Insurance companies shall disclose limited review/audit reports as per the formats specified by IRDAI.
- This circular shall come into immediate effect and supersedes the earlier circulars no. CIR/IMD/DF1/19/2015 dated November 27, 2015 and No.CIR/IMD/DF1/69/2016 dated August 10, 2016 issued to listed entities for disclosure of financial results that have listed non-convertible debt securities and non-convertible redeemable preference shares.
- Stock Exchanges are advised to bring the provisions of this circular to notice of the listed entities and disseminate it on their websites. The circular is issued in exercise of the powers conferred under section 11 (1) of the Securities and Exchange Board of India Act, 1992 read with regulations 52 and 101 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The circular is available on SEBI website at www.sebi.gov.in under the category ‘Legal->Circulars’.
