he Securities and Exchange Board of India (Sebi), on Thursday, issued a consultation paper to address the issue of abrupt resignations of auditors from listed companies. The markets regulator has proposed that auditors should be made to review —limited or complete report — for the quarter during which it resigns.

For instance, if the auditor tenders its resignation in August 2019, it has to issue the review for the September 2019 quarter. Similarly, if an auditor signs the audit report for three quarters of a financial year but not the last, it would still have to finalise ..........................BS