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The Tax PublishersSEBI--Secretarial Audit of Listed Companies
Appointment of Secreterial Auditor for Listed Companies--New Dictate of SEBI
CA. Deepak Harwani
In the present article the learned author discusses about the recent notification issued by the Securities and Exchange Board of India which provides detailed explanation about the norms specified by SEBI in respect of amendments brought in Appointment, Reappointment and Removal of the Secretarial Auditors in the listed entities.
1. Introduction
The Securities and Exchange Board of India by its recent Notification No. SEBI/LAD-NRO/GN/2024/218 brought Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Third Amendment) Regulations, 2024 establishing detailed overview about appointment, reappointment and removal of auditors in the listed entities, which will be effective from December 31, 2024.
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