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of <h1>SEBI Amends Clause 41: Companies Must Submit Half-Yearly Financials, Board-Approved & Auditor-Reviewed, Effective March 2000.</h1> The Securities and Exchange Board of India (SEBI) issued a circular amending Clause 41 of the Listing Agreement, as advised by the Accounting Standards Committee. Companies are now required to prepare half-yearly financial results in a specific format, effective from the half year ending March 31, 2000. These results must be approved by the Board of Directors and undergo a 'Limited Review' by auditors, with the review report submitted to stock exchanges within two months. If discrepancies of 20% or more arise between quarterly and half-yearly results, companies must explain the reasons. Additionally, the pro-forma for unaudited financial results has been updated to include paid-up equity share capital details. Stock exchanges must implement these changes immediately.
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