Securities And Exchange Board Of India - Subsection
Section 52(3) in Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
(3)(a)The annual audited financial results shall be submitted along with the annual audit report and [Statement on Impact of Audit Qualifications (applicable only] [Substituted 'either Form A for audit report with unmodified opinion, or Form B' by Notification No. SEBI/LAD-NRO/GN/2016-17/001, dated 10.5.2016 (w.e.f. 2.9.2015).] for audit report with modified opinion):[Provided that, in case of audit reports with unmodified opinion, the listed entity shall furnish a declaration to that effect to the Stock Exchange(s) while publishing the annual audited financial results.] [Inserted by Notification No. SEBI/LAD-NRO/GN/2016-17/001, dated 10.5.2016 (w.e.f. 2.9.2015).](b)The [Statement on Impact of Audit Qualifications (for audit report with modified opinion)] [Substituted 'Form B' by Notification No. SEBI/LAD-NRO/GN/2016-17/001, dated 10.5.2016 (w.e.f. 2.9.2015).] and the accompanying annual audit report submitted in terms of clause (a) shall be reviewed by the stock exchange(s) [***] [Deleted 'and the Qualified Audit Report Review Committee in the manner specified in Schedule VIII' by Notification No. SEBI/LAD-NRO/GN/2016-17/001, dated 10.5.2016 (w.e.f. 2.9.2015).].(c)[ ***.] [Deleted by Notification No. SEBI/LAD-NRO/GN/2016-17/001, dated 10.5.2016 (w.e.f. 2.9.2015).](d)The applicable format of [Statement on Impact of Audit Qualifications (for audit report with modified opinion)] [Substituted 'Form A and Form B' by Notification No. SEBI/LAD-NRO/GN/2016-17/001, dated 10.5.2016 (w.e.f. 2.9.2015).] shall be [in the manner as] [Inserted by Notification No. SEBI/LAD-NRO/GN/2016-17/001, dated 10.5.2016 (w.e.f. 2.9.2015).] specified by the Board [***] [Deleted 'from time to time' by Notification No. SEBI/LAD-NRO/GN/2016-17/001, dated 10.5.2016 (w.e.f. 2.9.2015).].
