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Divya Gupta

Latest Posts by Divya Gupta

NFRA Circular Flags Weak Auditor Communication: 2 Mandatory TCWG Meetings a Year

January 14, 2026 4143 Views 0 comment Print

The case highlights how inadequate communication between auditors and those charged with governance violates auditing standards. The key takeaway is that timely, documented, and two-way communication is mandatory, not optional.

Detailed note on SEBI (LODR) (Third Amendment) Regulations, 2024

December 17, 2024 9681 Views 0 comment Print

Highlights of SEBI (LODR) (Third Amendment) Regulations, 2024: Key changes in Investor Grievance & Corporate Governance Reports, effective Dec 31, 2024.

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