https://www.taxtmi.com/circulars?id=58317 Listed companies must file Form A (unqualified/matter of emphasis) or Form B (qualified/subject to/except for) signed by CEO/MD, CFO, Auditor and Audit Committee Chair, drawing attention to notes, management responses and board/audit committee comments; stock exchanges shall preliminarily scrutinise Form B for materiality (impact on profit and loss, financial position and corporate governance), consult another exchange for criteria and coordination, and refer cases needing further examination to SEBI for review under the Qualified Audit Review Committee and possible further referral to ICAI-FRRB, with potential directions to restate accounts. en-us Mon, 13 Aug 2012 00:00:00 +0530 Fri, 14 Dec 2018 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=58317 Listed companies must file Form A (unqualified/matter of emphasis) or Form B (qualified/subject to/except for) signed by CEO/MD, CFO, Auditor and Audit Committee Chair, drawing attention to notes, management responses and board/audit committee comments; stock exchanges shall preliminarily scrutinise Form B for materiality (impact on profit and loss, financial position and corporate governance), consult another exchange for criteria and coordination, and refer cases needing further examination to SEBI for review under the Qualified Audit Review Committee and possible further referral to ICAI-FRRB, with potential directions to restate accounts. Circulars SEBI Mon, 13 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=58317