DISCLOSURE OF INFORMATION RELATED TO FORENSIC AUDITS OF LISTED ENTITIES

On October 8, 2020, the Securities and Exchange Board of India (“SEBI”) amended the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 thereby mandating listed entities to make certain disclosures in case of initiation of forensic audits. INDUSLAW's Avik Biswas, Abhiroop Lahiri, Rithika Reddy and Advika Madhok discuss the key aspects of the amendment along with its likely impact on listed entities.