https://www.taxtmi.com/circulars?id=58582 Terminology 'Secretarial Audit' is substituted with 'Reconciliation of Share Capital Audit' for the purpose of reconciling share capital held in depositories and physical form with issued/listed capital; the audit must be performed periodically by a qualified chartered accountant or a practicing company secretary and submitted to stock exchanges. Stock exchanges and depositories must amend their bye laws/rules, notify issuers, registrars and share transfer agents, and publish the change on their websites. en-us Mon, 06 Sep 2010 00:00:00 +0530 Sat, 22 Dec 2018 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=58582 Terminology 'Secretarial Audit' is substituted with 'Reconciliation of Share Capital Audit' for the purpose of reconciling share capital held in depositories and physical form with issued/listed capital; the audit must be performed periodically by a qualified chartered accountant or a practicing company secretary and submitted to stock exchanges. Stock exchanges and depositories must amend their bye laws/rules, notify issuers, registrars and share transfer agents, and publish the change on their websites. Circulars SEBI Mon, 06 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/circulars?id=58582