SEBI Introduces Significant Changes to LODR Norms Enhancing Governance and Transparency of Listed Entities
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- By Chetan Kulasri
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- Last Updated on 17 December, 2024

Notification No. SEBI/LAD-NRO/GN/2024/218; Dated: 12.12.2024
SEBI has notified the SEBI (Listing Obligations and Disclosure Requirements) (Third Amendment) Regulations, 2024. The major changes include:
(a) mandating secretarial audits to be conducted by a secretarial auditor who must be a peer-reviewed CS
(b) making publication of financial results optional
(c) introducing detailed norms governing the eligibility, qualifications, & disqualifications of secretarial auditors, and
(d) prescribing a cooling-off period for secretarial auditors.
Click Here To Read The Full Notification
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