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Applicability
Every listed Company
Every public company having a paid up share capital of Fifty Crore rupees or more; or
Every public company having a turnover of Two Hundred Fifty Crore rupees or more
Scope of Audit
The Companies Act, 2013 & the rules made there under
The Securities Contracts (Regulation) Act, 1956 (‘SCRA’) and the rules made there under
The Depositories Act, 1996 & the regulations and bye laws framed there under Foreign Exchange Management Act, 1999 & the regulations and bye laws framed there under to the extent of Foreign Direct Investment, Overseas Direct Investment and External Commercial Borrowings
Regulations and Guidelines prescribed under the Securities & Exchange Board of India Act, 1992 (‘SEBI Act’)
Other laws as may be applicable specifically to the Company
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