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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>SEBI Introduces New Framework for Disclosing Audit Qualification Impacts in Financial Reports for Listed Entities.</h1> The Securities and Exchange Board of India (SEBI) has established a new framework for listed entities to disclose the impact of audit qualifications in their financial reports. This mechanism requires entities to present the cumulative impact of audit qualifications in a specified format when submitting annual audited financial results to stock exchanges. The requirement to file Form A or Form B and adjust subsequent year accounts has been removed. For reports with modified opinions, entities must file a statement showing the impact of audit qualifications. This information will be monitored by stock exchanges, which will report non-compliance to SEBI. These changes apply to financial results from March 31, 2016, onwards.
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