https://www.taxtmi.com/circulars?id=58096 Listed entities must disclose the impact of audit qualifications when submitting annual audited financial results: a declaration for unmodified opinions and a prescribed Annexure I statement for modified opinions. Management may explain qualifications, must estimate impacts if auditors do not quantify (or state reasons), and auditors must review and comment. These statements are monitored by stock exchanges and non-compliance will be subject to exchange action and reporting to the regulator. en-us Fri, 27 May 2016 00:00:00 +0530 Thu, 06 Dec 2018 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=58096 Listed entities must disclose the impact of audit qualifications when submitting annual audited financial results: a declaration for unmodified opinions and a prescribed Annexure I statement for modified opinions. Management may explain qualifications, must estimate impacts if auditors do not quantify (or state reasons), and auditors must review and comment. These statements are monitored by stock exchanges and non-compliance will be subject to exchange action and reporting to the regulator. Circulars SEBI Fri, 27 May 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=58096