{"id":173234,"date":"2017-12-04T15:54:54","date_gmt":"2017-12-04T10:24:54","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=173234"},"modified":"2017-12-04T15:54:54","modified_gmt":"2017-12-04T10:24:54","slug":"sebi-issues-guideline-appointment-auditors-mutual-fund","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2017\/12\/04\/sebi-issues-guideline-appointment-auditors-mutual-fund\/","title":{"rendered":"SEBI issues guideline on appointment of Auditors of Mutual Fund"},"content":{"rendered":"

CIRCULAR<\/strong><\/p>\n

SEBI\/HO\/IMD\/DF2\/CIR\/P\/2017\/125<\/strong><\/p>\n

Sub: Enhancing fund governance for Mutual Funds<\/b><\/strong><\/p>\n

In order to strengthen the governance structure for Mutual Funds (MFs), it has been decided to implement the following:<\/p>\n

A. <\/b>Tenure of independent trustees and independent directors: <\/b><\/strong><\/p>\n

1. Regulation 16 (5) and Regulation 21 (1) (d) of SEBI (Mutual Funds) Regulations, 1996 mandate appointment of independent trustees of MFs (\u201cindependent trustees\u201d) and independent directors of AMCs (\u201cindependent directors\u201d) respectively. With respect to tenure of independent trustees and independent directors, it has been decided that:<\/p>\n

i. An independent trustee and independent director shall hold office for a maximum of 2 terms with each term not exceeding a period of 5 consecutive years.<\/p>\n

ii. No independent trustee or independent director shall hold office for more than two consecutive terms, however such individuals shall be eligible for re-appointment after a cooling-off period of 3 years. During the cooling-off period, such individuals should not be associated with the concerned MF, AMC & its subsidiaries and \/ or sponsor of AMC in any manner whatsoever.<\/p>\n

iii. Existing independent trustees and independent directors shall hold office for a maximum of 10 years (including all preceding years for which such individual has held office). In this respect, the following may be noted:<\/p>\n

a. Individuals who have held office for less than 9 years (as on date of issuance of this circular) may continue for the residual period of service.<\/p>\n

b. Individuals who have held office for 9 years or more (as on date of issuance of this circular) may continue for a maximum of 1 year from date of issuance of this circular.<\/p>\n

c. Such individuals shall subsequently be eligible for re-appointment after a cooling-off period of 3 years, in terms of Para A (1) (i) and Para A (1) (ii) above.<\/p>\n

B. <\/b>Auditors of Mutual Funds: <\/b><\/strong><\/p>\n

1. The auditor of a MF, appointed in terms of Regulation 55 (1) of SEBI (MFs) Regulations shall be a firm, including a limited liability firm, constituted under the LLP Act, 2008.<\/p>\n

2. Period of appointment:<\/strong><\/p>\n

With respect to appointment of auditors in terms of Regulation 55 (1) of SEBI (MFs) Regulation, 1996, it has been decided that:<\/p>\n

i. No MF shall appoint an auditor for more than 2 terms of maximum five consecutive years. Such auditor may be re-appointed after cooling off period of 5 years.<\/p>\n

ii. Further, during the cooling-off period of five years, the incoming auditor may not include:<\/p>\n

a. Any firm that has common partner(s) with the outgoing audit firm<\/p>\n

b. Any associate \/ affiliate firm(s) of the outgoing audit firm which are under the same network of audit firms wherein the term \u201csame network\u201d includes the firms operating or functioning, hitherto or in future, under the same brand name, trade name or common control<\/p>\n

iii. Existing auditors may be appointed for a maximum of 10 years (including all preceding years for which an auditor has been appointed in terms of Regulation 55 (1) of SEBI (Mutual Funds) Regulation, 1996). In this respect, the following may be noted:<\/p>\n

a. Auditors who have conducted audit of the Mutual Fund for less than 9 years (as on date of issuance of this circular) may continue for the residual period of service.<\/p>\n

b. Auditors who have conducted audit of the Mutual Fund for 9 years or more (as on date of issuance of this circular) may continue for a maximum of 1 year from date of issuance of this circular.<\/p>\n

c. Such auditors shall subsequently be eligible for re-appointment after a cooling-off period of 5 years, in terms of Para B (2) (i) and Para B (2) (ii) above.<\/p>\n

C. This circular is issued in exercise of powers conferred under Section 11(1) of the Securities and Exchange Board of India Act, 1992, read with the provisions of Regulation 77 of SEBI (Mutual Funds) Regulations, 1996, to protect the interests of investors in securities and to promote the development of, and to regulate the securities market.<\/p>\n

Securities and Exchange Board of India<\/p>\n

\n","protected":false},"excerpt":{"rendered":"

CIRCULAR SEBI\/HO\/IMD\/DF2\/CIR\/P\/2017\/125 Sub: Enhancing fund governance for Mutual Funds In order to strengthen the governance structure for Mutual Funds (MFs), it has <\/p>\n","protected":false},"author":91,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[25764,2563],"class_list":["post-173234","post","type-post","status-publish","format-standard","hentry","category-legislationupdates","category-notifications","tag-auditors-of-mutual-fund","tag-SEBI"],"yoast_head":"\nSEBI issues guideline on appointment of Auditors of Mutual Fund | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2017\/12\/04\/sebi-issues-guideline-appointment-auditors-mutual-fund\/\" 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issues circular on Audit Committee of Asset Management Companies (AMCs)","author":"Bhumika Indulia","date":"February 10, 2022","format":false,"excerpt":"On February 09, 2022, SEBI has issued a circular on Audit Committee of Asset Management Companies (AMCs). It has been decided that the AMCs of mutual funds shall be required to constitute an Audit Committee. 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The amendments to the following provisions will come\/ came into force on: Regulation 3\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"SEBI","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/sebi.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/sebi.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/sebi.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/sebi.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":122401,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/04\/11\/requirements-for-mutual-funds-investment\/","url_meta":{"origin":173234,"position":2},"title":"Requirements for Mutual Funds Investment","author":"Saba","date":"April 11, 2017","format":false,"excerpt":"The Securities and Exchange Board of India (SEBI) is mandated to protect the interests of investors in securities, and to promote the development of and to regulate the securities market. In pursuance of the same, SEBI has framed Regulations for the securities market, inter alia, to ensure that the interest\u2026","rel":"","context":"In "Hot Off The Press"","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":238357,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/02\/kar-hc-franklin-templeton-and-the-provisionary-application-of-sebi-mutual-fund-regulations-petition-allowed-with-necessary-directions\/","url_meta":{"origin":173234,"position":3},"title":"Kar HC | Franklin Templeton and the provisionary application of SEBI Mutual Fund Regulations; Petition allowed with necessary directions","author":"Editor","date":"November 2, 2020","format":false,"excerpt":"Karnataka High Court: A Division Bench of Abhay S. Oka CJ. and Ashok S.Kinagi J., while allowing the present writ petition held, \u201cthe decision of the Trustees (the Franklin Templeton Trustee Services private Limited) to wind up six Schemes mentioned in paragraph-1 of the Judgment by taking recourse to sub-clause\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":337499,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/12\/19\/sebi-inserts-chapters-specialized-investment-fund-mutual-funds-lite-vide-sebi-mutual-funds-third-amendment-regulations-2024\/","url_meta":{"origin":173234,"position":4},"title":"SEBI inserts Chapters on Specialized Investment Fund and Mutual Funds Lite in Mutual Funds Regulations","author":"Editor","date":"December 19, 2024","format":false,"excerpt":"Among other amendments, the 2024 Regulations have made changes in the eligibility criteria for approval of applications and included provisions related to investment of money collected under investment strategies of Specialized Investment Fund.","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"Securities and Exchange Board of India","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Securities-and-Exchange-Board-of-India.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Securities-and-Exchange-Board-of-India.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Securities-and-Exchange-Board-of-India.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Securities-and-Exchange-Board-of-India.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":251399,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/16\/franklin-templeton-3\/","url_meta":{"origin":173234,"position":5},"title":"Consent by majority of unit holders necessary when trustees decide to wind up Mutual Fund Scheme; SEBI (Mutual Funds) Regulations not arbitrary; Reg. 53 is ‘grey area’: SC in sequel to Franklin Templeton matter","author":"Editor","date":"July 16, 2021","format":false,"excerpt":"Supreme Court: In a sequel to its earlier order directing winding up of six mutual fund schemes of Franklin Templeton Mutual Fund, a Division Bench of S. Abdul Nazeer and Sanjiv Khanna, JJ. ruled that the trustees are required to seek consent by majority of the unit holders, when they\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/07\/MicrosoftTeams-image-7-1.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/07\/MicrosoftTeams-image-7-1.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/07\/MicrosoftTeams-image-7-1.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/07\/MicrosoftTeams-image-7-1.png?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/07\/MicrosoftTeams-image-7-1.png?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/173234","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/91"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=173234"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/173234\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=173234"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=173234"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=173234"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}