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Section 45

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

(1) The auditor of the 160 [collective investment scheme] shall, as soon as possible, notify the Boardand the trustee in writing if he has reasonable grounds to suspect that acontravention of the regulations has occurred or if the 161 [collective investment scheme]s are notconducted on sound commercial principles.

(2) The auditor of the 162 [collective investment scheme]:

(a) shall have a right to access at all reasonable times to the booksof the 163 [collective investment scheme]; and

(b) may require any employee of the Collective InvestmentManagement Company to give the auditor information andexplanations for the purposes of the audit.

156Substituted by the SEBI (Collective Investment Schemes) (Amendment) Regulations, 2014,w.e.f. 9-1-2014.

157ibid.

158ibid.

159ibid.

160ibid.

161ibid.

162ibid.

163ibid.

Removal or Resignation of auditors

Where this provision sits

Actthe Securities and Exchange Board of India (Collective Investment Schemes) Regulations, 1999. Last amended on March 06, 2017
Section45
JurisdictionCentral
StatusIn force as published by the source

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