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Section 43

the Securities and Exchange Board of India (Collective Investment Schemes) Regulations, 1999. Last amended on March 06, 2017Central Regulations · 1992

(1) The Collective Investment Management Company shall:

(a) not exceed the ceilings on expenses or fees in respect of the 153 [collective investment scheme] as specified in Part I of the Ninth Schedule;

(b) prepare the accounts of the 154 [collective investment scheme] in accordance withaccounting norms as specified in Part II of the Ninth Schedule;

(c) comply with format of balance sheet and profit and lossaccounts as specified in Part III of the Ninth Schedule.

(2) An annual report and annual statement of accounts of each 155 [collective investment scheme] shallbe prepared in respect of each financial year.

(3) Every Collective Investment Management Company shall within twomonths from the date of closure of each financial year forward to the Board acopy of the Annual Report.

149Substituted by the SEBI (Collective Investment Schemes) (Amendment) Regulations, 2014,w.e.f. 9-1-2014.

150ibid.

151ibid..

152ibid.

153ibid.

154ibid.

155ibid.

Auditor’s Report

Where this provision sits

Actthe Securities and Exchange Board of India (Collective Investment Schemes) Regulations, 1999. Last amended on March 06, 2017
Section43
JurisdictionCentral
StatusIn force as published by the source

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