Procedure and formats for limited review / audit report of the listed entity and those entities whose accounts are to be consolidated with the listed entity

SEBI has amended Regulation 33 of SEBI (LODR) Regulation, 2015 where in Statutory Auditor of listed entity shall undertake a limited review of the audit of all entities/companies whose accounts are to be consolidated with the listed entity as per AS 21 in accordance with guidelines, procedures and formats for compliances as prescribed by Board.

https://www.sebi.gov.in/legal/circulars/mar-2019/procedure-and-formats-for-limited-review-audit-report-of-the-listed-entity-and-those-entities-whose-accounts-are-to-be-consolidated-with-the-listed-entity_42537.html