Accounting And Audit 11 August 2026
SEBI Updates Buyback Rules
The Securities and Exchange Board of India has made the merchant banker optional in buybacks, giving statutory auditors a bigger role in the process. This change is part of the SEBI Buy-Back of Securities Amendment Regulations, 2026, and specifically affects Regulation 24A, which now allows companies to proceed with buybacks without the need for a merchant banker, handing over more responsibilities to chartered accountants
SEBI has introduced changes to the buyback process, making the merchant banker optional. *Key points* of the amendment include:
- Companies can now proceed with buybacks without a merchant banker
- Statutory auditors have a bigger role in the process
- The change is part of the SEBI Buy-Back of Securities Amendment Regulations, 2026, and affects Regulation 24A
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