SEBI authorizes practicing Cost Accountants to issue share reconciliation capital audit report vide Securities and Exchange Board of India (Depositories and Participants) (Second Amendment) Regulations, 2021

SECURITIES AND EXCHANGE BOARD OF INDIA

NOTIFICATION

Mumbai, the 26th October, 2021

SECURITIES AND EXCHANGE BOARD OF INDIA (DEPOSITORIES AND PARTICIPANTS)
(SECOND AMENDMENT) REGULATIONS, 2021

No. SEBI/LAD-NRO/GN/2021/53.—In exercise of the powers conferred by Section 30 of the Securities and Exchange Board of India Act, 1992 read with Section 25 of the Depositories Act, 1996, the Securities and Exchange Board of India hereby makes the following regulations to further amend the Securities and Exchange Board of India (Depositories and Participants) Regulations, 2018 namely:—

1. These regulations may be called the Securities and Exchange Board of India (Depositories and Participants) (Second Amendment) Regulations, 2021.

SEBI (Depositories and Participants) (Second Amendment) Regulations, 2021

2. They shall come into force on the date of their publication in the Official Gazette.

3. In the Securities and Exchange Board of India (Depositories and Participants) Regulations, 2018-

4. In sub-regulation (1) of Regulation 76, after the words ―”practicing Company Secretary”, and before the words and symbol ―, for the purposes of”, the words ―or a practicing Cost Accountant” shall be inserted.

AJAY TYAGI, Chairman

[ADVT.-III/4/Exty./376/2021-22]

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