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        SEBI

        Regulation 32 - Report on steps taken on Auditor's report

        Securities And Exchange Board of India (Portfolio Managers) Regulations, 2020
        Chapter IV
        GENERAL OBLIGATIONS AND RESPONSIBILITIES

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        Rectification obligation: portfolio managers must remedy auditor identified deficiencies within the prescribed timeframe to ensure compliance. Portfolio managers must take corrective steps to remedy deficiencies identified in the auditor's report within the timeframe specified by the regulations, creating an affirmative, time bound remedial responsibility to ensure audit identified defects are corrected in accordance with the regulatory schedule.
                        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.

                              Rectification obligation: portfolio managers must remedy auditor identified deficiencies within the prescribed timeframe to ensure compliance.

                              Portfolio managers must take corrective steps to remedy deficiencies identified in the auditor's report within the timeframe specified by the regulations, creating an affirmative, time bound remedial responsibility to ensure audit identified defects are corrected in accordance with the regulatory schedule.


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