SEBI has amended the equity listing agreement vide its circular CIR/CFD/DIL/1/2010 dated April 5, 2010. Following are the major changes made vide the amendmend.
1. Requirement of auditors certificate for accounting tratement under scheme of arrangements.
2. Change in timeline of submission and publication of financial results.
3. Statutory Auditor of listed companies to get Peer Review done.
4. Interim disclosure of balance sheet items.
Click here for the text of the circular CIR/CFD/DIL/1/2010