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of <h1>SEBI Updates Audit Report Formats for Entities with Listed Non-Convertible Securities, Mandating Immediate Compliance Under Regulation 52.</h1> The circular from SEBI mandates revised formats for limited review and audit reports for entities with listed non-convertible securities. Following amendments to Regulation 52 of the Listing Regulations, entities must disclose quarterly financial results, including assets, liabilities, and cash flows. The circular outlines specific formats for different types of entities, including banks, NBFCs, and insurance companies, which must adhere to IRDAI guidelines. This directive supersedes previous circulars and requires immediate implementation. Stock exchanges must inform listed entities and publish the circular on their websites. The circular is issued under the SEBI Act, 1992, and related regulations.
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