Securities And Exchange Board Of India - Subsection
Section 33(8) in Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
(8)[ The statutory auditor of a listed entity shall undertake a limited review of the audit of all the entities/ companies whose accounts are to be consolidated with the listed entity as per AS 21 in accordance with guidelines issued by the Board on this matter.] [Inserted by Notification No. SEBI/LAD-NRO/GN/2018/10, dated 9.5.2018 (w.e.f. 2.9.2015).]
