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INSITE - India- March 2025

  • sukhwinder21
  • Apr 25
  • 2 min read

SEBI ISSUES CLARIFICATION ON COMPLIANCE OFFICER DESIGNATION UNDER LODR


Summary: The Securities and Exchange Board of India (SEBI) has clarified the designation of Compliance Officers in listed entities under Regulation 6(1) of the SEBI (LODR) Regulations, 2015. The Compliance Officer must be at least one level below the Managing Director or Whole-time Director, or in their absence, one level below the CEO or equivalent.


In Detail: SEBI has issued a circular through Circular No: SEBI/HO/CFD/PoD2/CIR/P/2025/47 providing clarity on the designation and hierarchy of Compliance Officers within listed entities under Regulation 6(1) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (LODR). Responding to industry queries regarding the interpretation of the term "level," SEBI has clarified that the Compliance Officer must be positioned at least one level below the Managing Director (MD) or Whole-time Director (WTD). In cases where an MD or WTD is not present, the Compliance Officer should be one level below the Chief Executive Officer (CEO) or an equivalent position within the organization.


This clarification ensures that Compliance Officers hold a position of sufficient authority to effectively oversee regulatory compliance and fulfill their responsibilities. The interpretation aligns with the framework established under the Companies Act, 2013, reinforcing the importance of governance and accountability within listed entities. By formalizing this hierarchy, SEBI aims to enhance corporate governance and ensure that compliance functions are carried out with due diligence and authority.



SEBI EXTENDS DEADLINE FOR RELATED PARTY TRANSACTION STANDARDS


Summary: The Securities and Exchange Board of India (SEBI) has postponed the implementation of industry standards for related party transactions from April 1, 2025, to July 1, 2025, following stakeholder requests for more time. The Industry Standards Forum (ISF) will revise the standards based on feedback. Stock exchanges have been directed to notify listed entities.


In Detail: SEBI has extended the implementation timeline for industry standards on "Minimum Information to be Provided for Review of the Audit Committee and Shareholders for Approval of a Related Party Transaction" from April 1, 2025, to July 1, 2025 through  Circular No: SEBI/HO/CFD/CFD-PoD-2/P/CIR/2025/37. This extension comes in response to stakeholder feedback requesting additional time for compliance. The Industry Standards Forum (ISF), which includes representatives from ASSOCHAM, CII, and FICCI, has been tasked with incorporating stakeholder suggestions and issuing a revised version of the standards within a specified timeframe. SEBI has also directed stock exchanges to inform all listed entities about this extension.


 

 
 
 

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