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Internal Audit for Credit Rating Agencies (CRAs)

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Full Text of the Document

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....th the credit rating agencies (CRAs) that the audit envisaged under Regulation 22 of the SEBI (Credit Rating Regulations), 1999 shall include an internal audit to be undertaken in the following manner: a. It shall be conducted on a half yearly basis. b. It shall be conducted by Chartered Accountants, Company Secretaries or Cost and Management Accountants who are in practice and who do not have....

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Full Text of the Document

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.... the CRA for compliance with the requirements of regulations and guidelines issued by SEBI and investor grievance redressal. 2. The time schedule for the internal audit shall be as under: a. The CRA shall receive the report of the internal audit within two months from the end of the half-year. b. The Board of Directors of the CRA shall consider the report and take steps to rectify the deficie....

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