Compliance Checklist and Due Dates of a Listed Company By CS Tanuj Saxena



a. Annual Compliances of Listed Companies

S. No.

Regulations

Timeline

Brief Particulars

1.

34

Within 21 working days of it being approved and adopted.

Submission of Annual Report

2.

44

Within 48 hours of conclusion of general meeting

Submission of voting results

3.

24A

Within 60 days of end of financial year

Submission of Annual Secretarial Compliance Report w.r.t. compliances of SEBI Regulations, deviations and actions taken thereof.


b. Half Yearly Compliances of Listed Companies

S. No.

Regulations

Timeline

Brief Particulars

1.

7(3)

Within one month of end of each half financial year

Submission of compliance certificate signed by the share transfer agent and compliance officer

2.

40(9)

Within one month of end of each half financial year

Submission of certificate from practicing company secretary


c. Quarterly Compliances of Listed Companies

S. No.

Regulations

Timeline

Brief Particulars

1.

13(3)

Within 21 days of end of each quarter

Submission of statement giving number of investor complaints at the beginning, received, disposed off and remaining unsolved during the quarter.

2.

31

Within 21 days of end of each quarter

Submission of shareholding pattern

3.

33

Within 45 days of end of each quarter

Submission of unaudited quarterly results along with limited review report or where audited financials are being submitted, the same has to be submitted within 60 days of close of financial year.

4.

27(2)

Within 15 days of end of each quarter

Submission of corporate governance report

Note: Applicable only to listed Companies whose paid up equity and net worth exceeds ten crores and twenty five crores respectively.

5.

55A of reconciliation of share capital audit report

Within 30 days of end of each quarter

Submission of report for the purpose of reconciliation of share capital held in depositories and in physical form with the issued / listed capital.


d. General Compliances of Listed Companies

S. No.

Regulations

Brief Particulars

1.

6

Appointment of Company Secretary to ensure compliance and reporting

2.

7

Appointment of Share Transfer Agent (RTA)

3.

29

Giving prior intimation to exchange at least 2 working days in advance for following matters:

·         Buyback of securities;

·         Voluntary delisting;

·         Fund raising;

·         Declaration of bonus securities;

·         Declaration/recommendation of dividend, issue of convertible securities

Provide that the prior intimation for approval of financial statements viz. quarterly, half yearly, or annual, as the case may be given at least 5 clear days in advance.

4.

30

Disclosure of price sensitive information specified within a specified time period

5.

44

Providing of e-voting facility to facilitate voting at every general meeting

6.

46

Maintain website and disseminate information. Further, the Company shall ensure that the information is updated within two working days.

7.

47

Publication in newspaper of following:

·         Notice of meeting where financial results shall be discussed;

·         Deviations to financial statements after review by audit committee, if any;

·         Notice given to shareholders;

·         Financial Results

Provided that the financial results shall be published within 48 hours of conclusion of meeting.

Note: The copy of newspaper publications shall also be submitted to the respective stock exchange.

8.

34(3)

Every Listed Company shall annex to its annual report a certificate of non-disqualification of Directors signed by a Practicing Company Secretary.
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