https://www.taxtmi.com/acts?id=52213 Regulation 23 requires the Chief Executive Officer, Managing Director or equivalent of a registrar to an issue and share transfer agent to establish and maintain adequate internal control systems to ensure regulatory compliance and prevent fraud; the board must ensure the senior executive's compliance; the compliance officer must monitor controls and present periodic reports to the audit committee or equivalent; and the audit committee or equivalent must review annually the adequacy and effectiveness of those internal control systems and regulatory compliance. en-us Tue, 16 Dec 2025 18:27:57 +0530 Tue, 16 Dec 2025 18:27:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52213 Regulation 23 requires the Chief Executive Officer, Managing Director or equivalent of a registrar to an issue and share transfer agent to establish and maintain adequate internal control systems to ensure regulatory compliance and prevent fraud; the board must ensure the senior executive's compliance; the compliance officer must monitor controls and present periodic reports to the audit committee or equivalent; and the audit committee or equivalent must review annually the adequacy and effectiveness of those internal control systems and regulatory compliance. Act-Rules SEBI Tue, 16 Dec 2025 18:27:57 +0530 https://www.taxtmi.com/acts?id=52213