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          <h1>SEBI Can Appoint Auditors to Investigate Debenture Trustees; Auditors Have Authority Under Regulation 19; Compliance Required Per Regulation 21.</h1> The Securities and Exchange Board of India (SEBI) may appoint a qualified auditor to investigate the records or affairs of a debenture trustee, regardless of any other provisions. The appointed auditor will possess the same authority as an inspecting authority under regulation 19, and the debenture trustee must comply with the obligations outlined in regulation 21 during the investigation. A 'qualified auditor' is defined as per section 226 of the Companies Act, 1956.

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