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        SEBI

        Members of the Institute of Cost Accountants of India are now...

        Annual audit eligibility for investment advisers expanded to include Cost Accountants under revised compliance requirements.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Members of the Institute of Cost Accountants of India are now expressly recognised as eligible to conduct the annual audit of investment advisers, alongside members of the Institute of Chartered Accountants of India and the Institute of Company Secretaries of India. The Master Circular is also revised to require investment advisers to obtain and keep on record an annual compliance certificate from a member of ICAI, ICSI or ICMAI, or from an auditor, confirming client-level segregation compliance. The audit report and any adverse findings must be submitted within the prescribed time limits, and the changes apply from the date of issue.
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