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        SEBI

        Regulation 40 - Appointment of Auditor

        Securities And Exchange Board of India (Portfolio Managers) Regulations, 2020
        Chapter V
        INSPECTION AND DISCIPLINARY PROCEEDINGS

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        Appointment of auditor: Board may appoint a qualified auditor with inspection powers and enforce cooperation obligations. The Board may appoint a qualified auditor to investigate the books of account and affairs of a portfolio manager; the auditor shall have the same inspection powers as the inspecting authority and the portfolio manager and employees must comply with obligations to cooperate and produce records, with 'qualified auditor' defined as under the Companies Act, 2013.
                      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: Board may appoint a qualified auditor with inspection powers and enforce cooperation obligations.

                            The Board may appoint a qualified auditor to investigate the books of account and affairs of a portfolio manager; the auditor shall have the same inspection powers as the inspecting authority and the portfolio manager and employees must comply with obligations to cooperate and produce records, with "qualified auditor" defined as under the Companies Act, 2013.


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