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[Cites 0, Cited by 0] [Section 4(1)] [Section 4] [Entire Act]

Securities And Exchange Board Of India - Subsection

Section 4(1)(b) in Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015

(b)The listed entity shall implement the prescribed accounting standards in letter and spirit in the preparation of financial statements taking into consideration the interest of all stakeholders and shall also ensure that the annual audit is conducted by an independent, competent and qualified auditor.