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        SEBI

        Regulation 57 - Appointment of Auditor and recovery of expenses

        Securities and Exchange Board of India (Collective Investment Schemes) Regulations, 1999
        Chapter VII
        INSPECTION AND AUDIT

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        Appointment of auditor: regulator may appoint auditors to inspect collective investment scheme records and recover inspection expenses. Regulation 57 authorises the Board to appoint an auditor to inspect or investigate the books, records and affairs of trustees or Collective Investment Management Companies for collective investment schemes, with the auditor holding the same inspection powers as under Regulation 52 and the obligations in Regulation 54 applying; the Board may recover expenses incurred, including auditor fees.
                        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.

                              Appointment of auditor: regulator may appoint auditors to inspect collective investment scheme records and recover inspection expenses.

                              Regulation 57 authorises the Board to appoint an auditor to inspect or investigate the books, records and affairs of trustees or Collective Investment Management Companies for collective investment schemes, with the auditor holding the same inspection powers as under Regulation 52 and the obligations in Regulation 54 applying; the Board may recover expenses incurred, including auditor fees.


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