Q1 Consider the following statements regarding High Value Debt Listed Entities (HVDLEs) under the SEBI (LODR) framework applicable for 2025: Q2 Consider the following statements regarding the Business Responsibility and Sustainability Reporting (BRSR) Core framework for the financial year 2025-2026: Q3 Consider the following statements regarding the dematerialization of physical securities under the Companies Act for 2025: Q4 Consider the following statements regarding the Audit Committee composition for listed entities as per SEBI regulations applicable in 2025: Q5 Consider the following statements regarding Related Party Transactions (RPTs) and their materiality thresholds under current SEBI (LODR) Regulations: Q6 Consider the following statements regarding the applicability of Secretarial Audit under Section 204 of the Companies Act, 2013 for the year 2025: Q7 Consider the following statements regarding ESG disclosures for the Value Chain under the expanded SEBI guidelines for 2025-2026: Q8 Consider the following statements regarding Cyber Security Incident Reporting and Board oversight for listed entities as of late 2025: Q9 Consider the following statements regarding the rotation of Statutory Auditors under the Companies Act for 2025: Q10 Consider the following statements regarding Corporate Social Responsibility (CSR) compliance and impact assessments in 2025: Q11 Consider the following statements regarding the Minimum Public Shareholding (MPS) norms mandated by SEBI as of 2025: Q12 Consider the following statements regarding the jurisdiction of the National Financial Reporting Authority (NFRA) over unlisted public companies in 2025: Q13 Consider the following statements regarding the mandatory appointment of an Internal Auditor for private companies under Section 138 of the Companies Act for 2025: Q14 Consider the following statements regarding the Vigil Mechanism (Whistle-blower policy) under corporate governance norms for 2025: Q15 Consider the following statements regarding the disqualification of auditors under Section 141 of the Companies Act, applicable in 2025-2026: Q16 Consider the following statements regarding the mandatory Joint Audit framework for large Non-Banking Financial Companies (NBFCs) updated for 2025-2026: Q17 Consider the following statements regarding Phase IV of the Peer Review Mandate implemented by the Institute of Chartered Accountants of India (ICAI): Q18 Consider the following statements regarding the Audit Trail requirements for accounting software under the Ministry of Corporate Affairs (MCA) regulations for 2025: Q19 Consider the following statements regarding the regulatory framework for Environmental, Social, and Governance (ESG) Rating Providers (ERPs) formulated by SEBI for 2025: Q20 Consider the following statements regarding the reporting of fraud by a statutory auditor under Section 143(12) of the Companies Act: Q21 Consider the following statements regarding the applicability of Cost Audit for manufacturing companies in non-regulated sectors for the 2025-2026 cycle: Q22 Consider the following statements regarding the applicability of Internal Financial Controls (IFC) for private limited companies in 2025: Q23 Consider the following statements regarding the Independent Directors Databank and the online proficiency self-assessment test administered by the IICA: Q24 Consider the following statements regarding the Board Evaluation process mandated under the Companies Act and SEBI LODR Regulations: Q25 Consider the following statements regarding the tenure and rotation of Secretarial Auditors under the amended Regulation 24A of SEBI (LODR), effective from April 1, 2025: Q26 Consider the following statements regarding the transition to Indian Standards on Auditing (IndSAs) proposed by the National Financial Reporting Authority (NFRA) for 2025-2026: Q27 Consider the following statements regarding the determination of market capitalization-based compliance requirements under SEBI (LODR) Regulations updated for 2025: Q28 Consider the following statements regarding the amendments to Indian Accounting Standards (Ind AS) notified by the Ministry of Corporate Affairs, effective from April 1, 2025: Q29 Consider the following statements regarding the Internal Audit Mechanism for Market Infrastructure Institutions (MIIs) mandated by SEBI in May 2025: Q30 Consider the following statements regarding the Corporate Laws (Amendment) Bill, 2026 introduced in the Lok Sabha: Q31 Consider the following statements regarding the scale-based threshold proposals for material Related Party Transactions (RPTs) under SEBI guidelines for late 2025: Q32 Consider the following statements regarding the Strategic Action Plan (2025-2029) issued by the Internal Audit Standards Board of the ICAI: Q33 Consider the following statements regarding the adoption of the International Standard on Sustainability Assurance (ISSA) 5000 in India: Q34 Consider the following statements regarding the guidelines for the use of Artificial Intelligence (AI) by statutory auditors issued in late 2025: Q35 Consider the following statements regarding the initiation of Forensic Audits for classifying Wilful Defaulters under the 2026 RBI Master Directions: Q36 Consider the following statements regarding the requirement of Women Directors on corporate boards under SEBI LODR Regulations for 2025: Q37 Consider the following statements regarding the Omnibus Approval of Related Party Transactions (RPTs) by the Audit Committee: Q38 Consider the following statements regarding the auditor's responsibilities relating to Going Concern under the revised IndSA 570 framework: Q39 Consider the following statements regarding the communication of Key Audit Matters (KAM) in the independent auditor's report under SA 701: Q40 Consider the following statements regarding the Directors' Responsibility Statement under Section 134(5) of the Companies Act: