Q76 Consider the following statements regarding the filing of financial statements in XBRL (eXtensible Business Reporting Language) format under MCA rules for the FY 2025-2026 cycle: Q77 Consider the following statements regarding the definition and compliance of a "Material Subsidiary" under SEBI LODR Regulations in 2025-2026: Q78 Consider the following statements regarding the declaration of dividend and transfer of unpaid amounts under the Companies Act for the financial year ending 2026: Q79 Consider the following statements regarding the internal rotation of audit partners within an audit firm conducting a statutory audit: Q80 Consider the following statements regarding the statutory auditor's reporting on Internal Financial Controls over Financial Reporting (ICFR): Q81 Consider the following statements regarding the granular disclosure norms for Foreign Portfolio Investors (FPIs) enforced by SEBI in late 2025: Q82 Consider the following statements regarding the physical verification of a company's Registered Office under Section 12 of the Companies Act, updated for 2025: Q83 Consider the following statements regarding the amendments to Ind AS 1 (Presentation of Financial Statements) regarding the classification of liabilities, effective April 2025: Q84 Consider the following statements regarding the lock-in requirements for Promoters' Contribution under the SEBI (Issue of Capital and Disclosure Requirements) Regulations in 2025: Q85 Consider the following statements regarding the auditor's reporting on defaults in repayment of borrowings under Clause (ix) of CARO 2020, applicable in 2025-2026: Q86 Consider the following statements regarding the integration of Audit Data Analytics (ADA) with traditional Audit Sampling under SA 530: Q87 Consider the following statements regarding the certification of the Annual Return (Form MGT-8) by a Practicing Company Secretary (PCS): Q88 Consider the following statements regarding the set-off of excess Corporate Social Responsibility (CSR) expenditure under the Companies Act for 2025-2026: Q89 Consider the following statements regarding the revised materiality thresholds for Related Party Transactions (RPTs) introduced under Schedule XII of SEBI LODR in late 2025: Q90 Consider the following statements regarding the expanded jurisdiction of a listed entity's Audit Committee over subsidiary-level Related Party Transactions (RPTs) under the November 2025 LODR amendments: Q91 Consider the following statements regarding the updated Advertisement and Website Guidelines under the revised ICAI Code of Ethics applicable from April 2026: Q92 Consider the following statements regarding auditor independence under the revised 13th Edition of the ICAI Code of Ethics (converged with the 2024 IESBA Code): Q93 Consider the following statements regarding the revised Continuing Professional Education (CPE) hour requirements introduced by the ICAI for the calendar year 2026: Q94 Consider the following statements regarding the regulatory relief provided to promoter-employees concerning Employee Stock Options (ESOPs) during an IPO, updated in late 2025: Q95 Consider the following statements regarding the Insolvency and Bankruptcy Code (Amendment) Bill, 2025 introduced in the Lok Sabha: Q96 Consider the following statements regarding the intimation of events to Debenture Trustees under Regulation 56 of the SEBI LODR, updated in late 2025: Q97 Consider the following statements regarding the exemptions for Key Managerial Personnel (KMP) benefit arrangements under the SEBI LODR (Fifth Amendment) Regulations, 2025: Q98 Consider the following statements regarding the NFRA Circular issued in January 2026 on communication between Statutory Auditors and Those Charged With Governance (TCWG): Q99 Consider the following statements regarding the revised tax audit limits for Chartered Accountants, applicable from April 1, 2026: Q100 Consider the following statements regarding the disclosure of Supplier Finance Arrangements under the 2025 amendments to Ind AS 7 and Ind AS 107: