https://www.taxtmi.com/circulars?id=58251 Companies must submit Form A or Form B with annual reports; qualified audit reports are subject to review by a Qualified Audit Review Committee which may require restatement. Restatement requires immediate disclosure of revised pro forma financial results to shareholders via stock exchanges, while the accounting effects may be carried into the subsequent financial year's annual accounts as a prior period item to address tax impacts. en-us Wed, 05 Jun 2013 00:00:00 +0530 Fri, 14 Dec 2018 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=58251 Companies must submit Form A or Form B with annual reports; qualified audit reports are subject to review by a Qualified Audit Review Committee which may require restatement. Restatement requires immediate disclosure of revised pro forma financial results to shareholders via stock exchanges, while the accounting effects may be carried into the subsequent financial year's annual accounts as a prior period item to address tax impacts. Circulars SEBI Wed, 05 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/circulars?id=58251