Regulatory consolidation for investment advisers: SEBI issues master circular consolidating guidance and prescribing compliance, reporting, fees and s...
Reopening of assessment cannot rest solely on an audit party's opinion; reassessment under Section 147/148 is impermissible and power of revision shou...
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Members of the Institute of Cost Accountants of India are now expressly recognised as eligible to conduct the annual audit of research analysts and research entities for compliance with the SEBI (Research Analysts) Regulations, 2014 and related circulars. The revised audit requirement allows such audits to be carried out by members of the Institute of Chartered Accountants of India, the Institute of Company Secretaries of India, or the Institute of Cost Accountants of India within six months from the end of each financial year, with the compliance audit report to be submitted within one month of the report date and no later than 31 October. The entity must also publish the audit status, adverse findings, and action taken on its website and provide the report to clients.
Members of the Institute of Cost Accountants of India are now expressly recognised as eligible to conduct the annual audit of research analysts and research entities for compliance with the SEBI (Research Analysts) Regulations, 2014 and related circulars. The revised audit requirement allows such audits to be carried out by members of the Institute of Chartered Accountants of India, the Institute of Company Secretaries of India, or the Institute of Cost Accountants of India within six months from the end of each financial year, with the compliance audit report to be submitted within one month of the report date and no later than 31 October. The entity must also publish the audit status, adverse findings, and action taken on its website and provide the report to clients.
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