Circular 1 – Auditors’ Independance: Adherence to Provisions under ICAP Code of Ethics and applicable Laws and Regulations Circular 2 – Clarification on applicability of IFRS 14 Regulatory Deferral Accounts Circular 3 – Clarification on Accounting Framework applicable to the financial statements of Public Sector Companies defined under sub-section (54) of section 2 of the Companies Act, 2017, as per requirements of State-Owned Enterprises (Governance and Operations) Act, 2023
