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of <h1>Regulation 24: Accounting and Audit Rules for Municipal Debt Securities Issuers Under SEBI Regulations 2015</h1> Regulation 24 of the Securities and Exchange Board of India (Issue and Listing of Municipal Debt Securities) Regulations, 2015, outlines the accounting and audit requirements for issuers of municipal debt securities. Issuers must prepare accounts as specified in regulation 4(b). If the issuer is a body corporate under the Companies Act, 2013, accounts must comply with sections 129 and 134 of the Act. Municipal issuers must have accounts audited by appointed municipal auditors. Corporate issuers under the Companies Act must have audits conducted per section 139 of the Act. These provisions ensure compliance with relevant accounting standards and audit requirements.
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