October 18, 2021
Summary of the Circular issued by SEBI on 14/10/2021
Revised Formats for Limited Review/ Audit Report for issuers of nonconvertible securities under LODR Regulations
Further to recent LODR amendment on 07/09/2021 requiring entities with listed non-convertible securities to disclose financial results on a quarterly basis, and to file half-yearly statement of assets & liabilities and cash flows, SEBI has notified the revised formats for filing limited review report and audit reports to be filed with the Stock Exchanges and published on the entity’s website. These formats are annexed to the said circular.