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of <h1>Companies Must Present Auditor Certificate at AGM for Compliance with SEBI Regulation 13 on Employee Benefit Schemes.</h1> Regulation 13 of the Securities and Exchange Board of India (Share Based Employee Benefits) Regulations, 2014, mandates that companies with approved schemes under these regulations must present a certificate from their auditors at each annual general meeting. This certificate should confirm that the scheme(s) have been implemented in compliance with the regulations and the company's resolution passed in the general meeting. The board of directors is responsible for ensuring this requirement is met, providing assurance to shareholders regarding the proper execution of the schemes.
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