Audits and certification under SEBI (Listing Obligations and Disclosure Requirements) Regulations (LODR) are critical compliance processes for listed companies in India. These audits and certifications ensure that companies are adhering to SEBI’s stringent disclosure and corporate governance norms. They are typically conducted by qualified professionals or audit firms with expertise in securities regulations. The audits encompass a thorough review of a company’s financial statements, governance practices, and compliance with disclosure requirements. Once completed, the auditor or certifying agency provides a report confirming compliance or highlighting any non-compliance issues. These reports are submitted to stock exchanges and regulatory authorities, assuring investors and stakeholders of the company’s commitment to transparency and accountability. Failing to meet these obligations can lead to penalties, stock exchange actions, or reputational damage.