Securities And Exchange Board Of India (Depositories And Participants) (Second Amendment) Regulations 2021
The Securities and Exchange Board of India (SEBI) issued the Securities and Exchange Board of India (Depositories and Participants) (Second Amendment) Regulations, 2021, by Notification No. SEBI/LAD-NRO/GN/2021/53 dated October 26, 2021, further amending the Securities and Exchange Board of India (Depositories and Participants) Regulations, 2018. By means of this modification –
Every issuer shall submit an audit report to the concerned stock exchanges on a quarterly basis, audited by a qualified Chartered Accountant or a practising Company Secretary or a practising Cost Accountant for the purposes of reconciliation of the total issued capital, listed capital, and capital held by depositories in dematerialized form, as well as the details of changes in share capital during the quarter and the issuer’s in-principle approval of such additional issued capital from all of the stock exchanges where it is listed.
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