The Bombay Stock Exchange (BSE) on April 10, 2023, issued a notification regarding Additional affirmations by Practicing Company Secretaries (PCS) in Annual Secretarial Compliance Report (ASCR).
It should be noticed that point no. 1 in Exchange Circular No. 20230316-14, dated March 16, 2023, regarding new affirmations by PCS in ASCR, is being substituted with that mentioned in the document.
Rest of all the details forming the part of the said circular no. 20230316-14 dated March 16, 2023, remains unchanged and the revised format is attached as “Detailed Annexure”.
Currently, the listed entities are submitting the ASCR in both PDF and XBRL modes. However, the XBRL mode of submission is under development and the same shall be informed separately.
The Listed entities are advised to bring the provisions of this circular to the notice of all the Company Secretaries in practice.
The circular will be effective from the financial year ending March 31, 2023, onwards.
[Notification No. 20230410-41]
