Securities And Exchange Board Of India - Subsection
Section 33(1)(d) in Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
(d)The listed entity shall ensure that the limited review or audit reports submitted to the stock exchange(s) on a quarterly or annual basis are to be given only by an auditor who has subjected himself to the peer review process of Institute of Chartered Accountants of India and holds a valid certificate issued by the Peer Review Board of the Institute of Chartered Accountants of India.