https://www.taxtmi.com/acts?id=33939 A multi tiered review mechanism requires stock exchanges to preliminarily scrutinise Form B and accompanying audit reports for material modified audit opinions, refer significant or unresolved cases to a qualified audit report review committee, which may consult the Financial Reporting Review Board and recommend rectification or submission of revised pro forma financial results. The Board may direct rectification and require revised pro forma results incorporating the accounting impact as a prior period item in the subsequent year. Reviews occur twice yearly under prescribed timelines for scrutiny, referrals, opinions, communications and submissions. en-us Tue, 25 Dec 2018 10:36:52 +0530 Tue, 17 Sep 2024 14:22:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=33939 A multi tiered review mechanism requires stock exchanges to preliminarily scrutinise Form B and accompanying audit reports for material modified audit opinions, refer significant or unresolved cases to a qualified audit report review committee, which may consult the Financial Reporting Review Board and recommend rectification or submission of revised pro forma financial results. The Board may direct rectification and require revised pro forma results incorporating the accounting impact as a prior period item in the subsequent year. Reviews occur twice yearly under prescribed timelines for scrutiny, referrals, opinions, communications and submissions. Act-Rules SEBI Tue, 25 Dec 2018 10:36:52 +0530 https://www.taxtmi.com/acts?id=33939