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<h1>Board Must Present Auditor Certificate on Sweat Equity Compliance to Shareholders Per SEBI Regulations 2002.</h1> In the general meeting following the issuance of sweat equity, a company's Board of Directors must present shareholders with a certificate from the company's auditors. This certificate confirms that the issuance of sweat equity shares complies with the Securities and Exchange Board of India (Issue of Sweat Equity) Regulations, 2002, and aligns with the resolution passed by the company authorizing the issuance of these shares.