Rule · BSEC · 18 Dec 2024
The Bangladesh Securities and Exchange Commission amends Directive No. BSEC/CMRRCD/2009-193/79 by replacing the full-stop with a colon at the end of clause (4) and adding a proviso after that clause. The new proviso permits any audit firm of chartered accountants already appointed as statutory auditor by a registered entity, with approval granted in the Annual General Meeting prior to June 12, 2024, to continue audit services only for the respective financial year. This amendment has immediate effect.
Bangladesh Securities and Exchange Commission
Law Division
CMRRC Department
Regulatory Section www.sec.gov.bd
Directive
Dated 18 December 2024
No. BSEC/CMRRCD/2009-193/84 - In exercise of the powers conferred by section 20A of the Securities and Exchange Ordinance, 1969 (Ordinance No. XVII of 1969), the Bangladesh Securities and Exchange Commission makes the following amendment to the Directive No. BSEC/CMRRCD/2009-193/79 dated 12 June 2024, namely: -
The full-stop (.) at the end of clause (4) shall be replaced by the colon (:).
The following proviso shall be added after the clause 4, namely: -
"Provided that any audit firm of chartered accountants which has already been appointed by any registered entity as its statutory auditor, and such appointment has been approved in the Annual General Meeting (AGM) prior to June 12, 2024 may continue its audit services only for the respective financial year."
This shall have immediate effect.
By Order of the Bangladesh Securities and Exchange Commission
Khondoker Rashed Maqsood
Chairman.
Securities Commission Bhaban, E-6/C, Agargaon, Sher-e-Bangla Nagar Administrative Area, Dhaka-1207, Bangladesh.
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“the Bangladesh Securities and Exchange Commission makes the following amendment to the Directive No. BSEC/CMRRCD/2009-193/79 dated 12 June 2024”
“In exercise of the powers conferred by section 20A of the Securities and Exchange Ordinance, 1969 (Ordinance No. XVII of 1969)”
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