As per Regulation 18(3) of SEBI Listing and Other disclosures requirement Regulation, 2015, the role of the audit committee and the information to be reviewed by the audit committee shall be as specified in Part C of Sch

As per Part C of Schedule II of SEBI (LODR) Regulations, 2015, information related to the annual financial statements and auditor's report thereon before submission to the board for approval, with particular reference to: matters required to be included in the director's responsibility statement to be included in the board's report in terms of clause (c) of sub-section (3) of Section 134 of the Companies Act, 2013; changes, if any, in accounting policies and practices and reasons for the same; major accounting entries involving estimates based on the exercise of judgment by management; significant adjustments made in the financial statements arising out of audit findings; compliance with listing and other legal requirements relating to financial statements; disclosure of any related party transactions; modified opinion(s) in the draft audit report shall be reviewed by Audit committee.