Disclosure of the Impact of Audit Qualifications by the Listed Entities

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..... 5/2015 dated November 30, 2015. 2. In consultation with SEBI Advisory Committees, Institute of Chartered Accountants of India ('ICAI'), Stock Exchanges and Industry Bodies, it has been decided to streamline the existing process as follows: (i) to make the listed entities disseminate the cumulative impact of all the audit qualifications in a separate format, simultaneously, while submitting the annual audited financial results to the stock exchanges. This will ensure that the information is available to the investors, without delay, enabling them to take well informed investment decisions; (ii) to dispense with the existing requirement of filing Form A or Form B for audit report with unmodified or modified opinion respective .....

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..... EBI on a regular basis. The stock exchanges shall coordinate with one another in case the scrip is listed on more than one stock exchange. 5. The clause 3 (g) of the aforesaid SEBI circular no. CIR/CFD/CMD/15/2015 dated November 30, 2015 stands deleted. 6. This circular shall be applicable for all the annual audited standalone / consolidated financial results, as applicable, submitted by the listed entities for the period ending on or after March 31, 2016. 7. The stock exchanges are advised to ensure compliance with this circular and bring the provisions of this circular to the notice of listed entities and also to disseminate the same on their websites. 8. This circular is being issued in exercise of powers conferred under S .....

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..... - 5. Total Assets - - 6. Total Liabilities - - 7. Net Worth - - 8. Any other financial item(s) (as felt appropriate by the management) - - II. Audit Qualification (each audit qualification separately): a. Details of Audit Qualification: b. Type of Audit Qualification : Qualified Opinion / Disclaimer of Opinion / Adverse Opinion c. Frequency of qualification: Whether appeared firs .....

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