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        SEBI

        Regulation 32 - Appointment of Auditor

        Securities And Exchange Board Of India (Registrars To An Issue And Share Transfer Agents) Regulations, 2025
        Chapter V
        INSPECTION AND DISCIPLINARY PROCEEDINGS

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        Appointment of auditor: Board may appoint a qualified auditor with inspection powers and applicable investigation obligations. Board may appoint a qualified auditor to investigate the books and affairs of a registrar to an issue and share transfer agent, with the same inspection powers as the inspecting authority under regulation 27, and with investigations subject to the obligations on the registrar under regulation 29; 'qualified auditor' has the meaning in section 141 of 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 applicable investigation obligations.

                            Board may appoint a qualified auditor to investigate the books and affairs of a registrar to an issue and share transfer agent, with the same inspection powers as the inspecting authority under regulation 27, and with investigations subject to the obligations on the registrar under regulation 29; "qualified auditor" has the meaning in section 141 of the Companies Act, 2013.


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