The Institute of Social Auditors of India (ISAI), a Company limited by shares, u/s 8 of the Companies Act, 2013 has been incorporated under the aegis of The Institute of Chartered Accountants of India and as per the SEBI (Issue of Capital and Disclosure Requirements) (Third Amendment) Regulations, 2022 to carry out the functions of a Self-Regulatory Organization.
Institute of Social Auditors of India (ISAI) will enrol, regulate and develop the Social Auditors in an independent and transparent manner. ISAI will also work on capacity building of the social auditors through continuous professional education and training.
About Social Stock Exchange
The Securities and Exchange Board of India (SEBI) vide its notification dated 25th July 2022 has amended the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 (“ICDR Regulations”), SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“LODR Regulations”) and SEBI (Alternative Investment Funds) Regulations, 2012 (“AIF Regulations”) to provide a broad framework for social stock exchange.
The notification has inserted a new Chapter, “Chapter X-A”: Social Stock Exchange” in ICDR Regulations. Further, in terms of the aforesaid amendment, a detailed framework on Social Stock Exchange has been prescribed by SEBI vide its circular dated 19th September 2022.
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