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Regulation 28S - Steps on auditor’s report - Securities and Exchange Board of India (Credit Rating Agencies) Regulations, 1999Extract 1 [ Steps on auditor s report 28S . Every ESG rating provider shall, within two months from the date of the report of the auditor, take steps to rectify the deficiencies, if any, made out in such report, in so far as they relate to the activity of ESG rating. ] *************** NOTES:- 1. Inserted vide Notification No. SEBI/LAD-NRO/GN/2023/136 dated 03-07-2023
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