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TMI BlogFormat for Auditors’ Certificate required under Clause 24(i) of the Equity Listing AgreementX X X X Extracts X X X X X X X X Extracts X X X X ..... o SEBI Circular No. CIR/CFD/DIL/5/2013 dated February 4, 2013 and SEBI Circular No. CIR/CFD/DIL/8/2013 dated May 21, 2013 on the requirements for the Stock Exchanges and Listed Companies in respect to the Schemes of Arrangement. 2. Clause 24(f) of the Listing Agreement requires a company to file with the Stock Exchange(s), for approval, any scheme/petition proposed to be filed before any Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... format for Auditors Certificate and the same is placed at Annexure A, which shall be followed by the companies. 5. This circular is applicable for all draft/ final scheme/ petition filed with the Stock Exchange(s) on or after the date of this Circular. 6. This circular is issued in exercise of the powers conferred under Section 11 read with Section 11A of the Securities and Exchange Board o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the provisions of section(s) ( specify the relevant section(s) ) of the Companies Act, 1956/ Companies Act, 2013 with reference to its compliance with the applicable Accounting Standards notified under the Companies Act, 1956/ Companies Act, 2013 and Other Generally Accepted Accounting Principles. The responsibility for the preparation of the Draft Scheme and its compliance with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Based on our examination and according to the information and explanations given to us, we confirm that the accounting treatment contained in the aforesaid scheme is in compliance with Clause 24(i) of the Listing Agreement and all the applicable Accounting Standards notified by the Central Government under the Companies Act, 1956/ Companies Act, 2013 and/or the accounting treatment in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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