Self Regulatory Organizations for Social Impact Assessors in the context of Social Stock Exchange (“SSE”) - SEBI - SEBI/HO/CFD/PoD-1/P/CIR/2024/0060

CIRCULAR SEBI/HO/CFD/PoD-1/P/CIR/2024/0060 May 27, 2024 To, All Social Enterprises All Recognized Stock Exchanges All Recognized Depositories All Merchant Bankers and Brokers registered with SEBI All Social Impact Fund registered with SEBI Sir / Madam, Sub: Self Regulatory Organizations for Social Impact Assessors in the context of Social Stock Exchange ( SSE ) 1. In terms of Regulation 292A(f) of the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018 , ( ICDR Regulations ) a Social Impact Assessor means an individual registered with self regulatory organization under the Institute of Chartered Accountants of India or such other agency, as may be specified by the Board, who has qualified a certification program conducted by National Institute of Securities Market. 2. In addition to the Self-Regulatory Organization under the Institute of Chartered Accountants of India the following agencies are specified as Self Regulatory Organizations for Social Impact Assessors in the context of Social Stock Exchange: 2.1. ICMAI Social Auditors Organization (ICMAI SAO) under the Institute of Cost Accountants of India 2.2. ICSI Institute of Social Auditors (ICSI ISA) under the Institute of Company Secretaries of India. 3. A copy of this circular is available on SEBI website at www.sebi.gov.in under the categories Legal Framework Circulars . Yours faithfully, Yogita Jadhav General Manager Corporation Finance Department Division of Policy and Development +91 22 2644 9583 Email [email protected]