Revised formats for limited review/ audit report for entities with listed NCS

1. FAQs on recent amendments under the Listing Regulations – https://vinodkothari.com/2021/08/faqs-recent-amendments-listing-regulations/
2. Articles on fifth amendment regulations:
   • Corporate Governance requirements applicable to ‘High Value’ Debt listed entities – https://vinodkothari.com/2021/09/high-value-debt-listed-entities-under-full-scale-corporate-governance-requirements/
   • Debt listed entities under new requirement of quarterly financial results – https://vinodkothari.com/2021/09/debt-listed-entities-under-new-requirement-of-quarterly-financial-results/

Links to SEBI circulars and amendments:

1. Revised formats for limited review/audit report for issuers of non-convertible securities (dated October 14, 2021)  – https://www.sebi.gov.in/legal/circulars/oct-2021/revised-formats-for-limited-review-audit-report-for-issuers-of-non-convertible-securities_53279.html
2. Revised formats for filing information for issuers of non-convertible securities (dated October 05, 2021) – https://www.sebi.gov.in/legal/circulars/oct-2021/revised-formats-for-filing-financial-information-for-issuers-of-non-convertible-securities_53136.html 
3. Revised formats for financial results and implementation of Ind AS by listed entities which have listed their debt securities and/or non-cumulative redeemable preference shares (dated August 10, 2016)- https://www.sebi.gov.in/legal/circulars/aug-2016/revised-formats-for-financial-results-and-implementation-of-ind-as-by-listed-entities-which-have-listed-their-debt-securities-and-or-non-cumulative-redeemable-preference-shares_32958.html 
4. Format for financial results for listed entitites which have listed their debt securities and/or non-cumulative redeemable preference shares (dated November 27, 2015) – https://www.sebi.gov.in/legal/circulars/nov-2015/format-for-financial-results-for-listed-entities-which-have-listed-their-debt-securities-and-or-non-cumulative-redeemable-preference-shares_31120.html
5. SEBI(LODR)(Fifth Amendment)Regulations, 2021 (dated September 07, 2021) – https://www.sebi.gov.in/legal/regulations/sep-2021/securities-and-exchange-board-of-india-listing-obligations-and-disclosure-requirements-fifth-amendment-regulations-2021_52488.html