As per the recent Amendment to the Listing Agreement, a Listed Company needs to obtain the Limited Review(LR) Report from the Chartered Accountant in practice who has been subject to Peer Review. On the Other Hand, it also says that the Limited Review Report should be from the Statutory Auditors of the Company. Please clarify whether the Statutory Auditor of the Co needs to compulsory obtain the Peer Review Cert. in this regard as no other peer review auditor would give LR on un-audited results of a co.
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Listing Agreement Amendment
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Dear Ashish,
As per Listing Agreements LRR needs to be given by the Statutory Auditors of the Company and such Statutory Auditors should obtain the peer review certificate from ICAI.
In other words the Statutory Auditor of the Company needs to compulsory obtain the Peer Review Certificate from ICAI. This is my personal observation.
Regards
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