Q41 Consider the following statements regarding the comprehensive restructuring of High Value Debt Listed Entities (HVDLEs) under the SEBI (LODR) (Amendment) Regulations, 2026: Q42 Consider the following statements regarding the revised definition of a "Small Company" under Section 2(85) of the Companies Act, effective from December 1, 2025: Q43 Consider the following statements regarding the Companies (Accounts) Second Amendment Rules, 2025, affecting the Board's Report: Q44 Consider the following statements regarding the proposed Ind AS 118 (Presentation and Disclosure in Financial Statements) designed to converge with IFRS 18: Q45 Consider the following statements regarding the 2026 SEBI LODR amendments on Investor Services and Physical Securities: Q46 Consider the following statements regarding the RBI guidelines for the appointment of Statutory Central Auditors (SCAs) for Commercial Banks for 2025-2026: Q47 Consider the following statements regarding the Information Systems Audit Standards (ISAS) introduced by the ICAI in February 2026: Q48 Consider the following statements regarding the proposed auditing standards for "Less Complex Entities" (LCEs) finalized by the ICAI in early 2026: Q49 Consider the following statements regarding the Structured Digital Database (SDD) requirement under SEBI (Prohibition of Insider Trading) Regulations in 2025: Q50 Consider the following statements regarding the Social Audit Standards (SAS) applicable to the Social Stock Exchange (SSE) framework for 2025-2026: Q51 Consider the following statements regarding the NOCLAR (Non-Compliance with Laws and Regulations) provisions in the ICAI Code of Ethics: Q52 Consider the following statements regarding the rules for holding Annual General Meetings (AGMs) via Video Conferencing (VC) or Other Audio Visual Means (OAVM) in 2025: Q53 Consider the following statements regarding the disciplinary powers and penalty framework of the National Financial Reporting Authority (NFRA): Q54 Consider the following statements regarding the clawback of managerial remuneration under Section 199 of the Companies Act, 2013: Q55 Consider the following statements regarding the regulatory requirements when an Independent Director resigns from the board of a listed entity: Q56 Consider the following statements regarding the prohibition of non-audit services by a statutory auditor under Section 144 of the Companies Act: Q57 Consider the following statements regarding the verification of market rumours by listed entities under Regulation 30(11) of SEBI (LODR) Regulations for 2025: Q58 Consider the following statements regarding the Significant Beneficial Ownership (SBO) rules under Section 90 of the Companies Act: Q59 Consider the following statements regarding the auditor's responsibilities under the revised Standard on Auditing (SA) 315 concerning the IT environment: Q60 Consider the following statements regarding the reporting of whistle-blower complaints under the Companies (Auditor's Report) Order (CARO): Q61 Consider the following statements regarding the "Trading Window Closure" norms for Designated Persons under the SEBI (Prohibition of Insider Trading) Regulations: Q62 Consider the following statements regarding the Familiarization Programme for Independent Directors under SEBI LODR Regulations: Q63 Consider the following statements regarding the auditor's responsibilities for Subsequent Events under Standard on Auditing (SA) 560: Q64 Consider the following statements regarding the resignation of statutory auditors from listed entities under SEBI regulations: Q65 Consider the following statements regarding the expansion of the "Fast Track Merger" route under Section 233 of the Companies Act in September 2025: Q66 Consider the following statements regarding the proposed Section 132A under the Corporate Laws (Amendment) Bill, 2026 concerning the National Financial Reporting Authority (NFRA): Q67 Consider the following statements regarding the "Audit Practice Toolkits" launched by the National Financial Reporting Authority (NFRA) in early 2026: Q68 Consider the following statements regarding the revised e-Filing requirements for Forms ADT-3 and ADT-4 under the MCA notifications of May 2025: Q69 Consider the following statements regarding the expanded Audit Quality Inspections conducted by the NFRA for the FY26 cycle: Q70 Consider the following statements regarding the Integrated Filings framework introduced under Regulation 10(1A) of SEBI (LODR): Q71 Consider the following statements regarding the revised Code of Ethics approved by the ICAI Council, scheduled to take effect in April 2026: Q72 Consider the following statements regarding the digitization of Forms AOC-1 and AOC-2 under the Companies (Accounts) Second Amendment Rules, 2025: Q73 Consider the following statements regarding the revised Standard on Auditing (SA) 600 concerning Group Audits, proposed by the NFRA in late 2025: Q74 Consider the following statements regarding the constitution and scope of the Risk Management Committee under SEBI LODR Regulations for 2025-2026: Q75 Consider the following statements regarding the disclosure of the resignation of Key Managerial Personnel (KMPs) under SEBI LODR Regulations: