Dear Sir \ Madam
The Securities and Exchange Board of India (SEBI) has issued circular No. SEBI/HO/CFD/PoD-1/P/CIR/2024/0060 dated May 27, 2024, regarding Self-Regulatory Organizations for Social Impact Assessors in the context of Social Stock Exchange (“SSE”)
In terms of Regulation 292A(f) of the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018, (“ICDR Regulations’) a Social Impact Assessor means an individual registered with self-regulatory organization under the Institute of Chartered Accountants of India or such other agency, as may be specified by the Board, who has qualified a certification program conducted by National Institute of Securities Market
In addition to the above, following agencies are specified as Self-Regulatory Organizations for Social Impact Assessors in the context of Social Stock Exchange:
a) ICMAI Social Auditors Organization (ICMAI SAO) under the Institute of Cost Accountants of India
b) ICSI Institute of Social Auditors (ICSI ISA) under the Institute of Company Secretaries of India.
The aforesaid circular is attached for reference.
All Listed companies are requested to take note of it.
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Ashok kumar Singh
DGM-Listing Compliance
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Shyam Bhagirath
Manager-Listing Compliance
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