Section 5: Auditor's Report.

Q: What does Section 5 of The SEBI (Mutual Funds) Regulations, 1996 (TSMFR) deal with?

Section 5 TSMFR pertains to "Auditor's Report.". It is part of the The SEBI (Mutual Funds) Regulations, 1996, a legislation enacted by the Parliament of India. Section 5 of The SEBI (Mutual Funds) Regulations, 1996 (TSMFR) governs auditor's Report. As verified on 19 May 2026.

Q: Is Section 5 TSMFR still in force?

Yes, Section 5 of the The SEBI (Mutual Funds) Regulations, 1996 is currently in force across the Republic of India.

Q: What is धारा 5 TSMFR?

धारा 5 TSMFR is the Devanagari Hindi reference for Section 5 of the The SEBI (Mutual Funds) Regulations, 1996. Section 5 of The SEBI (Mutual Funds) Regulations, 1996 (TSMFR) governs auditor's Report. As verified on 19 May 2026.

Q: What is Dhara 5 TSMFR?

Dhara 5 TSMFR is the Roman Hindi reference for Section 5 of the The SEBI (Mutual Funds) Regulations, 1996. "Dhara" means "Section" in Hindi. Section 5 of The SEBI (Mutual Funds) Regulations, 1996 (TSMFR) governs auditor's Report. As verified on 19 May 2026.

Q: How to cite Section 5 of The SEBI (Mutual Funds) Regulations, 1996?

Cite as: "Section 5, The SEBI (Mutual Funds) Regulations, 1996 (TSMFR)" in legal briefs. For academic writing, use the BlueBook format: The SEBI (Mutual Funds) Regulations, 1996, § 5 (India).

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Wednesday, 20 May 2026

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Table of Contents

The SEBI (Mutual Funds) Regulations, 1996

Chapter XMIS — cellaneous

Section 5

Auditor's Report.

(i) All mutual funds shall be required to get their accounts audited in terms of a provision to that effect in their trust deeds. The Auditor's Report shall form a part of the Annual Report. It should accompany the Abridged Balance Sheet and Revenue Account. The auditor shall report to the Board of Trustees and not to the unitholders.

(ii) The auditor shall state whether :