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<h1>Vigil mechanism: Listed issuers must adopt whistleblower policy with safeguards and direct audit committee access.</h1> Regulation 62J mandates that the listed entity which has issued nonconvertible debt securities shall formulate a vigil mechanism/whistle blower policy for directors and employees to report genuine concerns, include adequate safeguards against victimization of users of the mechanism, and provide for direct access to the chairperson of the audit committee in appropriate or exceptional cases.