Exposure Drafts
- ICAI Exposure Drafts
- MCA Exposure Drafts
- CCI Exposure Drafts
- IBBI Exposure Drafts
- IFSCA Exposure Drafts
- RBI Exposure Drafts
- SEBI Exposure Drafts
- IFRS Exposure Draft
- FASB Exposure Drafts
- IAASB Exposure Draft
- FRC Exposure Draft
- Exposure Draft of Contracts Referencing Nature-dependent Electricity: Amendments to Ind AS 109 and Ind AS 107
[Last date for Comments: May 18, 2025]
- Standards on Auditing for Audits of Limited Liability Partnerships
[Last date for Comments: May 1, 2025]
- Exposure Draft of Ind AS 118, Presentation and Disclosure in Financial Statements
[Last date for Comments: April 6, 2025 (extended to May 6, 2025)]
- Exposure Draft of Accounting Standards for Limited Liability Partnerships
[Last date for Comments: February 28, 2025]
- Draft to amend "The Companies (Compromises, Arrangements and Amalgamations) Rules, 2016"
[Last date for Comments: April 5, 2025] - Draft "The MCA, SFIO, Prosecutor and Senior Prosecutor, Recruitment Rules, 2024
[Last date for Comments: March 7, 2025]
- Draft CCI (Conduct) Rules, 2025
[Last date for Comments: April 6, 2025] - Draft "The Competition Commission of India (Determination of Cost of Production) Regulations, 2025"
[Last date for Comments: March 19, 2025]
- IBBI invites suggestions on all Regulations notified under the Insolvency and Bankruptcy Code, 2016 with an aim to simplify, ease and reduce cost of compliance
[Last date for Comments: June 30, 2025] - Discussion Paper on streamlining processes under the Code
[Last date for Comments: February 25, 2025]
- Consultation Paper on Framework for Transition Bonds
[Last date for Comments: April 29, 2025] - Public Consultation - Enabling Operating Lease Including any Hybrid of Operating and Financial Lease of Oilfield Equipment as a Financial Product
[Last date for Comments: March 28, 2025] - Regulatory Approach towards Tokenization of Real-World Assets
[Last date for Comments: March 20, 2025] - Consultation Paper on proposed Circular on Securitization requirements by overseas insurers or re-insurers
[Last date for Comments: March 19, 2025]
RBI (Securitisation of Stressed Assets) Directions, 2025
RBI (Co-Lending Arrangements) Directions, 2025
RBI (Lending Against Gold Collateral) Directions, 2025
RBI (Non-Fund Based Credit Facilities) Directions, 2025
[Last date for Comments: May 12, 2025]
- Regulation of Foreign Trade under Foreign Exchange Management Act (FEMA), 1999 – Draft Regulations and Directions
[Last date for Comments: April 30, 2025] - Draft Circular on ‘Responsible Lending Conduct – Levy of Foreclosure Charges/ Pre-payment Penalties on Loans’
[Last date for Comments: March 21, 2025] - Draft Circular - Additional Factor of Authentication (AFA) for cross-border Card Not Present (CNP) transactions –
[Last date for Comments: March 10, 2025]
- Consultation Paper on Rationalization of Placement Document for Qualified Institutions Placement
[Last date for Comments: May 23, 2025] - Consultation Paper on Regulatory Amendments for REITs and InvITs
[Last date for Comments: May 22, 2025] - Consultation paper on amendment to Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018 with the objective of mandatory de-materialization of existing securities of select shareholders prior to IPO
[Last date for Comments: May 20, 2025] - Consultation paper on Framework for Orderly Winding Down of Critical Operations and Services of a KYC (Know Your Client) Registration Agency (KRA)
[Last date for Comments: May 20, 2025] - Draft Circular - Limited relaxation from compliance with certain provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
[Last date for Comments: May 12, 2025] - Draft Circular on 'Amendments to Master Circular on Online Resolution of Disputes in the Indian Securities Market'
[Last date for Comments: May 12, 2025] - Consultation Paper on investment by Mutual Funds in REITs and InvITs
[Last date for Comments: May 11, 2025] - Investor Charter for Registrars to an Issue and Share Transfer Agents (RTAs)
[Last date for Comments: May 2, 2025] - Investor Charter for Research Analysts
[Last date for Comments: May 2, 2025] - Investor Charter for Investment Advisers
[Last date for Comments: May 2, 2025] - Consultation paper on Investor Charter for KYC (Know Your Client) Registration Agencies (KRAs)
[Last date for Comments: April 25, 2025] - Consultation Paper on Draft Circular on “Rating of Municipal Bonds on the Expected Loss (EL) based Rating Scale”
[Last date for Comments: April 18, 2025] - Consultation Paper on the Final Settlement Day (Expiry Day) for Equity Derivatives
[Last date for Comments: April 17, 2025] - Consultation paper on facilitation to SEBI registered Stock Brokers to undertake securities market related activities in Gujarat International Finance Tech-city – International Financial Services Centre (GIFT-IFSC) under a Separate Business Unit (SBU)
[Last date for Comments: April 11, 2025] - Consultation paper on review of provisions pertaining to Electronic Book Provider (EBP) Platform and Request For Quote (RFQ) Platform
[Last date for Comments: April 10, 2025] - Consultation Paper on certain Amendments to SEBI (ICDR) Regulations, 2018, (“ICDR Regulations”) and SEBI (SBEB & SE) Regulations, 2021,(“SBEB Regulations”)
[Last date for Comments: April 10, 2025] - Consultation Paper on Enhancing Trading Convenience and Strengthening Risk Monitoring in Equity Derivatives
[Last date for Comments: March 17, 2025] - Consultation Paper on Review of the minimum application size for contribution towards subscription of Zero Coupon Zero Principal Instruments issued by Non-Profit Organizations on Social Stock Exchange
[Last date for Comments: March 14, 2025] - Consultation paper on expanding definition of Qualified Institutional Buyers under SEBI (ICDR) Regulations, 2018, to include Accredited Investors for the limited purpose of investments in Angel Funds
[Last date for Comments: March 14, 2025] - Consultation on Draft Circulars - Amendment to Master Circular for Infrastructure Investment Trusts (InvITs) and Master Circular for Real Estate Investment Trusts (REITs) dated May 15, 2024
[Last date for Comments: March 13, 2025] - Consultation paper on technology based measures to secure trading environment and to prevent unauthorised transactions in trading/demat account of investors
[Last date for Comments: March 11, 2025] - Consultation on Draft Circulars - Review of - (a) disclosure of financial information in offer document / placement memorandum, and (b) continuous disclosures and compliances by Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InvITs)
[Last date for Comments: March 7, 2025] - Consultation Paper on Draft Circular on “Strengthening of ESG Rating Providers (ERPs)”
[Last date for Comments: March 6, 2025] - Consultation paper on Introduction of format for No-objection Certificate (NOC)/ Consent Letter to be submitted by existing charge holders to issuer
[Last date for Comments: March 5, 2025] - Margin obligations to be given by way of Pledge / re-pledge in the Depository system
[Last date for Comments: March 4, 2025] - Consultation Paper on Treatment of unclaimed funds and securities of clients lying with Trading Members
[Last date for Comments: March 4, 2025] - Consultation Paper on aspects relating to Secretarial Compliance Report, Appointment of Auditors and Related Party Transactions of a Listed Entity
[Last date for Comments: February 28, 2025] - Consultation Paper on review of Regulation 17 (a) of SEBI (AIF) Regulations, 2012, with the objective of Ease of Doing Business
[Last date for Comments: February 28, 2025] - Consultation Paper on Draft Circular on Extension of automated implementation of trading window closure to Immediate Relatives of Designated Persons
[Last date for Comments: February 28, 2025] - Consultation Paper on Advance Fee to be charged by Investment Advisers and Research Analysts
[Last date for Comments: February 27, 2025] - Consultation Paper on draft circular for "Management Statement and Auditor’s / Independent Practitioner’s Report on digital assurance based on information obtained from external data repositories"
[Last date for Comments: February 24, 2025]
- Exposure Draft: IFRS Accounting Standard
Provisions—Targeted Improvements
Proposed amendments to IAS 37
Proposed amendments to Guidance on implementing IAS 37
Basis for Conclusions on Provisions — Targeted Improvements - Proposed amendments to IAS 37
[Last date for Comments: March 12, 2025]
- Proposed Accounting Standards Update
Debt—Modifications and Extinguishments (Subtopic 470-50) and Liabilities—Extinguishments of Liabilities (Subtopic 405-20)
Accounting for Debt Exchanges
[Last date for Comments: May 30, 2025] - Invitation to Comment - Agenda Consultation
[Last date for Comments: June 30, 2025] - Recognition of Intangibles
[Last date for Comments: May 30, 2025] - Financial Key Performance Indicators for Business Entities
[Last date for Comments: April 30, 2025] - Proposed Accounting Standards Update
Codification Improvements
[Last date for Comments: April 22, 2025] - Proposed Accounting Standards Update (ASU)
Environmental Credits and Environmental Credit Obligations (Topic 818)
[Last date for Comments: April 15, 2025] - Proposed Accounting Standards Update
Government Grants (Topic 832)
Accounting for Government Grants by Business Entities
[Last date for Comments: March 31, 2025] - Proposed Accounting Standards Update
Interim Reporting (Topic 270)
[Last date for Comments: March 31, 2025]
- Proposed Narrow-Scope Amendments to IAASB Standards Arising from the IESBA’s Using the Work of an External Expert Project
Response Template for comments
[Last date for Comments: July 24, 2025]
- Small and medium-sized enterprises market study - Invitation to comment
[Last date for Comments: April 25, 2025]
