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        SEBI

        Rule 12 - Audit of accounts of members

        Securities Contracts (Regulation) Rules, 1957

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        Audit requirement: members must obtain chartered accountant audit when directed by the securities regulator authority. Members must have their accounts audited by a chartered accountant whenever such an audit is required by the Securities and Exchange Board of India, creating a regulatory obligation to obtain an external audit upon the securities regulator's direction.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Audit requirement: members must obtain chartered accountant audit when directed by the securities regulator authority.

                              Members must have their accounts audited by a chartered accountant whenever such an audit is required by the Securities and Exchange Board of India, creating a regulatory obligation to obtain an external audit upon the securities regulator's direction.


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