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<h1>Secretarial Audit and Secretarial Compliance Report requirements for listed entities with nonconvertible debt securities revised, affecting filing and disclosure obligations</h1> Regulation 62M mandates secretarial audit obligations for high value debt listed entities (HVDLE) and their material unlisted Indian subsidiaries, requiring compliance with the secretarial audit standard prescribed under regulation 24A; this change was inserted and clarifies the audit framework. A prior requirement to annex a secretarial audit report to the annual report has been substituted, and a previous obligation to file a secretarial compliance report with stock exchanges within sixty days of year-end has been omitted, altering filing and disclosure practices under the listing regime. SEBI notifications effected these operative amendments.