Section 147
of Securities Markets Order, 2013
ORDERIn forceProvision 146 of 288
Section 147
Ill Every listed and publicly tradable company shall compile and maintain complete and accurate accounting and record books which fairly represent the assets of the issuer.
(2)
Every listed and publicly tradable company shall devise and maintain a system of internal accounting that is in accordance with International Financial
Reporting Standards or such other accounting standards as the Authority may prescribe by regulations.
Required reports by certain holders of equity securities.