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        SEBI

        Regulation 66 - Appointment of auditor

        Securities and Exchange Board of India (Mutual Funds) Regulations, 1996
        Chapter VIII
        INSPECTION AND AUDIT

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        Power to appoint auditor enables inspection of mutual fund books with inspecting officer powers and applicable compliance obligations. Regulation 66 empowers the Board to appoint an auditor to inspect or investigate the books of account or affairs of a mutual fund, trustee or asset management company; the auditor shall have the same powers as the inspecting officer under the regulatory scheme and the procedural and substantive obligations of the mutual fund, asset management company, trustee and their employees remain applicable to such investigations.
                        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.

                              Power to appoint auditor enables inspection of mutual fund books with inspecting officer powers and applicable compliance obligations.

                              Regulation 66 empowers the Board to appoint an auditor to inspect or investigate the books of account or affairs of a mutual fund, trustee or asset management company; the auditor shall have the same powers as the inspecting officer under the regulatory scheme and the procedural and substantive obligations of the mutual fund, asset management company, trustee and their employees remain applicable to such investigations.


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