https://www.taxtmi.com/circulars?id=60985 Issuer companies must conduct a secretarial audit by a qualified Chartered Accountant or Company Secretary to reconcile holdings across NSDL, CDSL and physical form with issued/paid-up and listed capital, confirm Register of Members is updated, report dematerialisation requests pending beyond 21 days with reasons, and certify changes in share capital and listing approvals. The audit report must be submitted quarterly to stock exchanges, placed before the Board, and any discrepancies notified to SEBI and both depositories; non-compliance may invite action under the Depositories Act, 1996. en-us Tue, 31 Dec 2002 00:00:00 +0530 Thu, 16 May 2019 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60985 Issuer companies must conduct a secretarial audit by a qualified Chartered Accountant or Company Secretary to reconcile holdings across NSDL, CDSL and physical form with issued/paid-up and listed capital, confirm Register of Members is updated, report dematerialisation requests pending beyond 21 days with reasons, and certify changes in share capital and listing approvals. The audit report must be submitted quarterly to stock exchanges, placed before the Board, and any discrepancies notified to SEBI and both depositories; non-compliance may invite action under the Depositories Act, 1996. Circulars SEBI Tue, 31 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60985