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          <h1>SEBI Regulation 25A: Authority to Appoint Auditors for Inspection of Custodian Accounts and Obligations of Custodians</h1> Regulation 25A of the Securities and Exchange Board of India (Custodian) Regulations, 1996, grants the Board the authority to appoint an auditor to inspect or investigate the accounts, records, documents, or affairs of an applicant or custodian. The appointed auditors possess the same powers as an inspecting officer under regulation 21. The applicant or custodian, along with its directors, officers, and employees, are subject to the same obligations towards the auditor as specified in regulation 23. This regulation was inserted by an amendment effective from October 17, 1997.

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