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of <h1>SEBI Updates Stock Option Guidelines: Nominee Directors Eligible, Aligned with ICAI's Revised Accounting Standards. Effective Now.</h1> The circular announces amendments to the SEBI (Employee Stock Option Scheme and Employee Stock Purchase Scheme) Guidelines, 1999. Key changes include clarifying the eligibility of nominee directors for employee stock options, allowing participation if specified in contracts with nominating institutions. The amendments align the accounting treatment of options under graded vesting schemes with the Institute of Chartered Accountants of India's revised guidelines. The changes are effective immediately and aim to ensure consistency in the treatment of employee stock options. The full text of the amendments is available on SEBI's website.
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