SEBI issues circular on violations related to Code of Conduct under Prohibition of Insider Trading Regulations, 2015 and procedure and format for limited review / audit report of listed entities

This is a quick update to inform you that Securities Exchange Board of India (“SEBI”) has issued two circulars on the following subject:

1. Standardizing Reporting of violations related to Code of Conduct under SEBI (Prohibition of Insider Trading) Regulations, 2015
2. Procedure and formats for limited review / audit report of the listed entity and those entities whose accounts are to be consolidated with the listed entity

We will be analysing the circulars and sharing the detailed analysis soon

Securities Exchange Board of India

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