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of <h1>SEBI Circular: New Rules for Statutory Auditors' Resignation Ensure Timely Disclosure and Transparency for Investors.</h1> The circular issued by SEBI addresses the resignation of statutory auditors from listed entities and their material subsidiaries, emphasizing the need for timely disclosures to investors. It mandates that if an auditor resigns within 45 days of a quarter's end, they must issue a limited review/audit report for that quarter. If resignation occurs after 45 days, reports for the current and next quarter are required. Auditors must report concerns to the Audit Committee, which must deliberate and disclose its views to stock exchanges. The circular aims to maintain investor confidence by ensuring transparency and the availability of reliable financial information.
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