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        SEBI

        Regulation 21 - Appointment of Auditor

        Securities and Exchange Board of India (Registrars to an Issue and Share Transfer Agents) Regulations, 1993
        Chapter IV
        PROCEDURE FOR INSPECTION

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        Appointment of auditor authorises investigation of registrar to an issue and share transfer agent records with inspecting powers. The Board may appoint an auditor qualified under the Companies Act to investigate the books or affairs of a registrar to an issue and share transfer agent; the auditor shall have the same powers as the inspecting authority under the regulations and the obligations of the registrar to an issue and share transfer agent under regulation 18 apply to that investigation.
                      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 authorises investigation of registrar to an issue and share transfer agent records with inspecting powers.

                            The Board may appoint an auditor qualified under the Companies Act to investigate the books or affairs of a registrar to an issue and share transfer agent; the auditor shall have the same powers as the inspecting authority under the regulations and the obligations of the registrar to an issue and share transfer agent under regulation 18 apply to that investigation.


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