SEBI LODR Calendar
SEBI (LODR) compliance calendars covering applicable governance disclosures, committee processes, periodic reports and event-based stock exchange filings.
SEBI & Listed Entity Compliance · Hubballi & India
Listed Company SEBI LODR and Annual Secretarial Compliance
Listed companies face a distinct framework combining the Companies Act, SEBI listing regulations and the requirements of the stock exchanges.
Scope of work
What this Service Covers
Listed companies face a distinct framework combining the Companies Act, SEBI listing regulations and the requirements of the stock exchanges. This service concentrates on disclosure processes, governance structures, periodic reporting and the annual secretarial compliance framework, with statutory audits or certifications performed only where the engagement's eligibility conditions are met.
Annual Secretarial Compliance
Annual Secretarial Compliance Report process under the applicable SEBI framework, subject to a qualified and appropriately appointed PCS.
PIT & SDD Controls
Review of insider-trading compliance arrangements, designated persons, trading-window processes and structured digital database governance where applicable.
Pre-Listing & Post-Listing Governance
Pre-listing and post-listing governance readiness: shareholding, policies, committee records and corporate actions coordinated with regulated intermediaries.
Process
Professional Work Process
The following sequence describes the usual documentation and review stages for this type of matter.
01
Define the review
Agree on the period, governing criteria, records and reporting purpose.
02
Obtain evidence
Collect filings, registers, resolutions, agreements and relevant confirmations.
03
Examine discrepancies
Compare source documents, make enquiries and document exceptions.
04
Report findings
Issue the scoped report or findings and record outstanding actions.
Common questions
Frequently Asked Questions
When is the annual secretarial compliance report due under SEBI LODR?
Regulation 24A(2) prescribes submission of the annual secretarial compliance report to stock exchanges within 60 days of the end of the financial year in the specified format. It is distinct from Form MR-3 attached with the annual report. Legal reference: SEBI LODR Regulations, 2015, reg. 24A(1), (2); 2026 Master Circular. Primary / professional source
Can any PCS sign the listed-entity secretarial compliance report?
No. The SEBI regime effective from 1 April 2025 requires the specified eligible Secretarial Auditor or an eligible peer-reviewed PCS meeting the regulation 24A conditions. Appointment, independence, disqualification and prohibited non-audit services must be considered. Legal reference: SEBI LODR, reg. 24A; SEBI 2025 Secretarial Auditor FAQs. Primary / professional source
Does an individual PCS and a PCS firm have the same listed-auditor tenure?
SEBI guidance explains that an individual (including a sole-proprietor practice) may be appointed for not more than one term of five consecutive years; an eligible partnership/LLP firm may be appointed for not more than two five-year terms, subject to cooling-off and other conditions. Legal reference: SEBI LODR, reg. 24A; SEBI FAQs (April 2025). Primary / professional source
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Professional correspondence
Office & contact details
Enquiries regarding the practice and its areas of work may be addressed to the firm through the published contact details.