IFRS implementation delay urged as companies seek additional preparatory time pending harmonised standards and revisions.
FICCI urges postponement of implementation of IFRS beyond the scheduled date as unworkable, asking that transition begin only after harmonised, notified and legislated converged accounting standards are in place and requesting at least one year of preparatory time from that point to allow companies to adopt new accounting concepts and systems.

Institutionalisation of accounting standards body proposed to include quasi-regulatory audit quality supervision, following parliamentary recommendation
Recommendation to institutionalize the National Advisory Committee on Accounting Standards as the body for framing accounting standards and to extend its remit to include quasi-regulatory supervision of audit quality; the Parliamentary Standing Committee on Finance made this proposal and the report is under governmental consideration.

Social audit as an accountability mechanism: professionals urged to operationalize audits and integrate social accounts into corporate reporting.
Social audit is an emergent accountability mechanism to be operationalized by Chartered Accountants across organizational levels; its genesis, evolution, process and methodology were outlined, professionals were urged to act as practical whistleblowers, and corporates were advised to prepare social accounts and include excerpts in the corporate social accountability report to enhance triple bottom line disclosure.

Company strike-off relief allows defunct companies to seek name removal under a relaunched easy exit scheme.
The relaunch of the Easy Exit Scheme provides an administrative pathway under the Companies Act for inoperative or defunct companies that have not filed required documents with the Registrar to apply for removal of their names from the Register of Companies, targeting entities inactive since incorporation or later rendered inoperative.

Unified electronic filing system enables online regulatory filings and public access to company and intermediary disclosures.
SEBI has established a unified electronic filing and dissemination system called SUPER-D to enable listed companies and intermediaries registered with SEBI to make online regulatory filings that are accessible to the public, centralising submission and public disclosure of regulatory requirements.

Foreign portfolio inflows into Indian capital markets rose, with regulator data showing equity and debt allocations and analyst rationale.
Securities and Exchange Board of India data reported significant foreign institutional investor inflows in November, providing month and year-to-date totals and breaking down the investments into equity and debt market components. The release notes analysts' explanations linking allocations to emerging market growth prospects and international risk events, serving as regulator-sourced disclosure of portfolio movements.