SEBI has proposed a series of regulatory reforms aimed at enhancing transparency, compliance, and governance in listed entities. These changes seek to improve audit oversight, reinforce corporate accountability, and boost investor confidence. This article explores several key focus areas, including:
‣ Background and Rationale
‣ Evaluation of Auditor Qualifications and Alignment with the Size and Complexity of Listed Entities
‣ Mandatory Disclosures of Key Information Related to the Appointment or Re-appointment of Auditors
‣ SEBI’s Proposal for a Dual Threshold for Audit Committee Approval of RPTs by Subsidiaries of Listed Entities
‣ Clarification on Exemptions from RPT Approval Requirements, Limited to Listed Holding Companies
‣ Strengthening the 'Annual Secretarial Compliance Report' for Listed Entities