<?xml version="1.0" encoding="utf-8" standalone="yes"?><rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom"><channel><title>Audit on WebNotes</title><link>https://v2.webnotes.in/tags/audit/</link><description>Recent content in Audit on WebNotes</description><generator>Hugo</generator><language>en-IN</language><lastBuildDate>Fri, 19 Jun 2026 00:00:00 +0000</lastBuildDate><atom:link href="https://v2.webnotes.in/tags/audit/index.xml" rel="self" type="application/rss+xml"/><item><title>How to verify penalty passed to exchange</title><link>https://v2.webnotes.in/how-to-verify-penalty-passed-to-exchange/</link><pubDate>Wed, 20 May 2026 00:00:00 +0000</pubDate><guid>https://v2.webnotes.in/how-to-verify-penalty-passed-to-exchange/</guid><description>&lt;p&gt;To verify a margin penalty was passed to the exchange (not retained by the broker):&lt;/p&gt;
&lt;p&gt;&lt;strong&gt;Conflict-of-interest disclosure.&lt;/strong&gt; This guide is published by the WebNotes Editorial Team for informational purposes and is written independently. WebNotes operates a Zerodha account-opening referral programme, disclosed on the pages that carry the referral link; this guide does not carry it and earns no referral commission from the procedure described here.&lt;/p&gt;
&lt;h2 id="step-by-step-procedure"&gt;Step-by-step procedure&lt;/h2&gt;
&lt;p&gt;Four steps per the procedure infobox.&lt;/p&gt;</description></item><item><title>Half-yearly portfolio disclosure in mutual funds</title><link>https://v2.webnotes.in/half-yearly-portfolio-disclosure/</link><pubDate>Mon, 18 May 2026 00:00:00 +0000</pubDate><guid>https://v2.webnotes.in/half-yearly-portfolio-disclosure/</guid><description>&lt;p&gt;&lt;strong&gt;Half-yearly portfolio disclosure&lt;/strong&gt; is the SEBI-mandated audited portfolio publication by mutual fund schemes for the periods ending 31 March (financial year-end) and 30 September (half-year). The disclosure provides investor-facing auditor-verified portfolio data, distinguishing itself from monthly portfolio disclosure (which is AMC-internal-verified, not externally audited).&lt;/p&gt;
&lt;p&gt;For Indian retail investors, half-yearly portfolio disclosures complement &lt;a href="https://v2.webnotes.in/monthly-portfolio-disclosure/"&gt;monthly portfolio disclosures&lt;/a&gt;
 by providing audited assurance on the holdings information.&lt;/p&gt;
&lt;h2 id="sebi-framework"&gt;SEBI framework&lt;/h2&gt;
&lt;h3 id="half-yearly-periods"&gt;Half-yearly periods&lt;/h3&gt;
&lt;p&gt;The disclosure covers:&lt;/p&gt;
&lt;ul&gt;
&lt;li&gt;&lt;strong&gt;For the half-year ending 30 September&lt;/strong&gt;: Published within 30 days of period-end.&lt;/li&gt;
&lt;li&gt;&lt;strong&gt;For the financial year ending 31 March&lt;/strong&gt;: Published within 30 days of period-end.&lt;/li&gt;
&lt;/ul&gt;
&lt;h3 id="audit-requirement"&gt;Audit requirement&lt;/h3&gt;
&lt;p&gt;The half-yearly disclosure is audited by the AMC&amp;rsquo;s statutory auditors:&lt;/p&gt;</description></item></channel></rss>