SEBI authorizes practicing Cost Accountants to issue share reconciliation capital audit report
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- Last Updated on 23 February, 2026
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NOTIFICATION NO. SEBI/LAD-NRO/GN/2021/53, Dated 27.10.2021
The Market Regulator, SEBI has amended the Securities and Exchange Board of India (Depositories and Participants) (Second Amendment) Regulations, 2018. The amendment has been made in regulation 76 to authorize practicing Cost Accountants for issuing the share reconciliation audit report.
However, as per regulation 76(1), every issuer shall submit an audit report every quarter to the concerned stock exchange audited by a qualified Chartered accountant or practicing Company secretary for purpose of reconciliation. After the said amendment, the same audit report can also be audited by a practicing Cost Accountant.
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