The online lockdown e-passes for movement permission within state and intern-state can be applied through a central government website – serviceonline.gov.in – developed by NIC

Online ePass: With central government announcing lockdown 4.0 till May 31, the norms for lockdown e-passes are set to witness more relaxations with the government planning to widen its ambit beyond medical staff and emergency services in green and orange Covid-19 zones. The idea is not just to ease travel restrictions in Covid-19 safe zones but address several harassment complaints by domestic help in areas that are safe but face tough lockdown norms endangering the livelihood of locals.

The new guidelines issued by Union Ministry of Home Affairs has put forward a detailed plan as to how various activities could be gradually opened. The centre has also empowered state governments to decide about red, orange and green zones. The government has also clarified that stiff restrictions will, however, continue in areas marked as Covid-19 red and containment zones. Meanwhile, the government further plans to streamline the online system that issues these epasses. A new template for online epasses is likely to be shared with each state government to make such a process swift and hassle free.

The state-wise lockdown e-Passes for movement permission can be applied through a central government website developed by the National Informatics Centre under the Ministry of Electronics and Information Technology (MeitY). The NIC provides infrastructure to help support the delivery of government IT services and the delivery of some of the initiatives of Digital India.

The new website https://serviceonline.gov.in/epass/# developed to apply for e-passes for movement during lockdown is being used by various states to provide citizen centric e-services to the applicants. Currently, this framework is being used by 14 states of India to provide movement e-Pass services during COVID-19 pandemic. These services can be availed through the panel available at the top of this page. In additon, some of the states such as Madhya Pradesh do have their own applications developed by state agency MAP IT to manage e-pass request.

Here’s state-wise list to apply for online e-pass for movement during the lockdown.

Checklist before you apply for e-pass:

  • Any eligible individual/group can apply for the movement pass
  • Fill in all the mandatory details carefully and submit.
  • Keep the scanned copy of the requisite documents before applying.
  • Please use an active mobile number to receive verification OTP.
  • After successful submission of your application, an application reference number will get generated. Please note it to track the application status.
  • The movement e-pass will contain your name, address, validity and a QR code.
  • Keep a soft/hard copy of the e-pass while traveling and show it to the security personnel if asked.

Government of India e-Pass for Movement During Lockdown – Apply Now

State Link to apply for Covid-19 e-pass
Andhra Pradesh Andhra Pradesh Apply for e-pass for movement during lockdown – Government of Andhra Pradesh
Arunachal Pradesh Apply for e-pass for movement during lockdown – Government of Arunachal Pradesh

Assam Apply for e-pass for movement during lockdown – Government of Assam

Bihar Apply for e-pass for movement during lockdown – Government of Bihar

Chhattisgarh Apply for e-pass for movement during lockdown – Government of Chhattisgarh
Goa Apply for e-pass for movement during lockdown – Government of Goa
Gujarat Apply for e-pass for movement during lockdown – Government of Gujarat
Haryana Apply for e-pass for movement during lockdown – Government of Haryana
Himachal Pradesh Apply for e-pass for movement during lockdown – Government of Himachal Pradesh

Jharkhand Apply for e-pass for movement during lockdown – Government of Jharkhand
Karnataka Apply for e-pass for movement during lockdown – Government of Karnataka

Kerala Kerala Apply for e-pass for movement during lockdown – Government of Kerala

Madhya Pradesh Madhya Pradesh Apply for e-pass for movement during lockdown – Government of Madhya Pradesh
Maharashtra Apply for e-pass for movement during lockdown – Government of Maharashtra

Manipur Manipur Apply for e-pass for movement during lockdown – Government of Manipur
Meghalaya Apply for e-pass for movement during lockdown – Government of Meghalaya

Mizoram Mizoram Apply for e-pass for movement during lockdown – Government of Mizoram
Nagaland Apply for e-pass for movement during lockdown – Government of Nagaland
Odisha Apply for e-pass for movement during lockdown – Government of Odisha
Punjab Apply for e-pass for movement during lockdown – Government of Punjab
Rajasthan Apply for e-pass for movement during lockdown – Government of Rajasthan
Sikkim Apply for e-pass for movement during lockdown – Government of Sikkim
Tamil Nadu Apply for e-pass for movement during lockdown – Government of Tamil Nadu
Telangana Apply for e-pass for movement during lockdown – Government of Telangana
Tripura Apply for e-pass for movement during lockdown – Government of Tripura
Uttar Pradesh http://164.100.68.164/upepass2/Apply.aspx – Government of Uttar Pradesh
Uttarakhand Apply for e-pass for movement during lockdown – Government of Uttarakhand
West Bengal Apply for e-pass for movement during lockdown – Government of West Bengal
Andaman and Nicobar Islands Apply for e-pass for movement during lockdown – Government of Andaman and Nicobar Islands
Chandigarh Apply for e-pass for movement during lockdown – Government of Andaman and Nicobar Islands
Dadra and Nagar Haveli and Daman and Diu Apply for e-pass for movement during lockdown – Government of Dadra and Nagar Haveli and Daman and Diu
Delhi Apply for e-pass for movement during lockdown – Government of Delhi
Jammu and Kashmir Apply for e-pass for movement during lockdown – Government of Jammu and Kashmir
Ladakh Apply for e-pass for movement during lockdown – Government of Ladakh
Lakshadweep Apply for e-pass for movement during lockdown – Government of Lakshadweep

Puducherry Apply for e-pass for movement during lockdown – Government of Puducherry

SEBI has decided to provide similar relaxations in the eligibility conditions related to Fast Track Further Public Offer (FPO) as contained in the SEBI “ICDR Regulations. In Regulation 155(c) related to ‘eligibility conditions for fast track route’ is substituted stating that average market capitalisation of public shareholding of the issuer is at least Rupees 500 crores instead of Rs. 1000 crores in case of public issue. Further, Regulation 155(l) has been substituted, namely to capture the impact of audit qualifications, if any and where quantifiable, on the audited accounts of the issuer in respect of those financial years for which such accounts are disclosed, shall be appropriately disclosed and accounts accordingly restated, in the offer documents. All these temporary relaxations shall be valid for all the FPO’s that will be opened on or before March 31, 2021, and shall not applicable for issuance of warrants.

PFC to provide PPE Kits and Ambulances to Government of Uttarakhand in its fight against COVID-19

Posted On: 30 MAY 2020 2:45PM by PIB Delhi
 

In yet another step to fight the COVID-19 pandemic, Power Finance Corporation Ltd (PFC) , the central PSU under Ministry of Power and India’s leading NBFC, has come forward to provide financial assistance of ₹ 1.23 crore to the Government of Uttarakhand.

The fund will be utilized for procurement of 500 PPEs Kits for frontline staff and 06 fully equipped Ambulances which will be handed over to Health Department of Uttarakhand State.

The CSR initiative by PFC will further support the preparedness of the state of Uttarakhand in its fight against the spread of COVID-19.

 

Ministry of Electronics & IT

IT Minister Launches National AI Portal of India- www.ai.gov.in

Inaugurate Intel India’s Initiative to Promote AI among School Students

Posted On: 30 MAY 2020 7:20PM by PIB Delhi
 

On the occasion of the first anniversary of the second tenure of the government, the Union Minister for Electronics and IT, Law and Justice and Communications Ravi Shankar Prasad launched India’s national Artificial Intelligence Portal called www.ai.gov.in

This portal has been jointly developed by the Ministry of Electronics and IT and IT Industry. National e-Governance Division of Ministry of Electronics and IT and NASSCOM from the IT industry will jointly run this portal. This portal shall work as a one stop digital platform for AI related developments in India, sharing of resources such as articles, startups, investment funds in AI, resources, companies and educational institutions related to AI in India. The portal will also share documents, case studies, research reports etc. It has section about learning and new job roles related to AI.

On this occasion, the Minister for Electronics & Information Technology, Communications and Law & Justice, Ravi Shankar Prasad, also launched a National Program for the youth, Responsible AI for Youth”. The aim of this Program is to give the young students of our country a platform and empower them with appropriate new age tech mind-set, relevant AI skill-sets and access to required AI tool-sets to make them digitally ready for the future. The Program has been created and launched by the National e-Governance Division, Ministry of Electronics & IT in collaboration with Intel India, with support from Department of School Education and Literacy (DoSE&L), Ministry of Human Resource Development. DoSE&L will help reach-out to State Education Departments to nominate teachers as per eligibility criteria.

“Responsible AI for Youth” will empower the youth to become AI ready and help reduce the skill gap, while enabling youth to create meaningful social impact solutions. The Program is designed to reach out to students from Government schools pan India and provide them with an opportunity to become part of the skilled workforce in an inclusive manner.

Addressing the media at the launch event, the Minister for Electronics & IT, Law & Justice, Shri Ravi Shankar Prasad said “India must be a leading country in the development of Artificial Intelligence in the world, leveraging upon its vast Internet savvy population and data it is creating. India’s AI approach should be of inclusion and empowerment of human being by supplementing growth and development rather than making human beings less relevant”.

MoS for E&IT, Communications, and HRD, Shri Sanjay Dhotre, while emphasising the role of digital technologies with special reference to pandemic-afflicted world, said that such technologies have proved to be our saviours during the difficult times. These have been of very crucial help especially in the field of education, agriculture, healthcare, e-commerce, finance, telecommunications, etc. He further added that the digital technologies have been great equalisers despite several odds. Highlighting the importance of the AI Portal, Shri Dhotre said that such national portal will lead to democratization of artificial intelligence in the country.

Details of Responsible AI for Youth Programme:

The National Programme is open to students of classes 8 – 12 from Central and State government-run schools (including KVS, NVS, JNV) from across the country – all 28States and 8Union Territories and aims to bring about a change in the thought process and create a bridge for the digital divide. The Program will be implemented in a phase-wise manner and in its first phase, each of the State Education Department will nominate 10 teachers as per the eligibility criteria. Teachers may also self nominate themselves by fulfilling the eligibility criteria. These teachers will be provided orientation sessions aimed to help them understand the premise and identify 25-50 potential students for the Program. The identified students will attend online training sessions on AI and understand how to identify social impact ideas/projects that may be created using AI and submit their ideas through a 60 seconds video explaining a proposed AI enabled solution.

From the submitted ideas in the form of videos, top 100 ideas will be shortlisted and these students will be invited to attend residential boot camps or online sessions (subject to COVID-19 situation); to take them through a deep dive AI journey. Post the boot-camps/ online sessions, these students will be asked to create real time projects and submit their final project in a video format on the website.

Adequate handholding will be provided by Intel certified AI coaches and mentors throughout to ensure that ideas mature as prototypes. The experts will shortlist top 50 project ideas and students will be invited to showcase their projects either face to face or in an online format. Further, top 20 innovative projects will be selected by an independent committee of experts and provided opportunities to showcase at relevant platform.

Ministry of Home Affairs

New Guidelines to fight COVID-19 to be effective from 1st June 2020

Strict enforcement of lockdown in Containment Zones, which are to be demarcated by State/ UT Governments based on Health Ministry guidelines

Phased re-opening of all activities outside Containment Zones; Unlock 1 to have an Economic focus

Night Curfew to remain in force on movement of individuals for all non-essential activities from 9 pm to 5 am

Posted On: 30 MAY 2020 7:47PM by PIB Delhi
 

Union Ministry of Home Affairs (MHA) issued new guidelines to fight COVID-19 and for phased re-opening of areas outside the Containment Zones, today.  The guidelines would come into effect from June 1, 2020 and would be effective till June 30, 2020.  The current phase of re-opening, Unlock 1, will have an economic focus. The new guidelines have been issued based on extensive consultations held with States and UTs. 

A strict lockdown was imposed throughout the country since March 24, 2020.  All activities were prohibited except essential activities. Subsequently, in a graded manner and keeping the overarching objective of containing the spread of COVID-19 in view, the lockdown measures have been relaxed.

Salient features of the new guidelines

Lockdown measures would continue to be implemented strictly in the containment zones. These will be demarcated by the State/ UT Governments, after taking into consideration the guidelines issued by the Health Ministry. Within the containment zones, strict perimeter control shall be maintained and only essential activities allowed. 

All activities that were prohibited earlier would be opened up in areas outside Containment Zones in a phased manner, with the stipulation of following Standard Operating Procedures (SOPs), to be prescribed by the Health Ministry:

 

Phase I (permitted to open from June 8, 2020)

  • Religious places and places of worship for public;
  • Hotels, restaurants and other hospitality services; and
  • Shopping malls. 

Health Ministry would issue SOPs for the above activities, in consultation with the Central Ministries/ Departments concerned and other stakeholders, for ensuring social distancing and to contain the spread of COVID-19.

Phase II

Schools, colleges, educational/ training/ coaching institutions etc., will be opened after consultations with States and UTs.  State Governments/ UT administrations are being advised to hold consultations at the institution level with parents and other stakeholders.  Based on the feedback, a decision on the re-opening of these institutions will be taken in the month of July, 2020.  MoHFW will prepare SOP for these institutions. 

Limited number of activities to remain prohibited throughout the country

  • International air travel of passengers;
  • Operation of Metro Rail; 
  • Cinema halls, gymnasiums, swimming pools, entertainment parks, theatres, bars and auditoriums, assembly halls and similar places; and,
  • Social/ political/ sports/ entertainment/ academic/ cultural/ religious functions/ and other large congregations. 
  • Dates for the opening of above activities would be decided in Phase III, based on assessment of the situation. 

Unrestricted Movement of Persons and Goods

  • No restriction on inter-State and intra-State movement of persons and goods.  No separate permission/ approval/ e-permit would be required for such movements.
  • However, if a State/ UT, based on reasons of public health and its assessment of the situation, proposes to regulate movement of persons, it would give wide publicity in advance regarding the restrictions to be placed on such movement, and the related procedures to be followed. 

Night curfew would continue to remain in force, on the movement of individuals, for all non-essential activities.  However, the revised timings of the curfew will be from 9 pm to 5 am. 

National Directives for COVID-19 management would continue to be followed throughout the country, with a view to ensure social distancing.    

States to decide on activities outside Containment Zones

States and UTs, based on their assessment of the situation, may prohibit certain activities outside the Containment zones or impose such restrictions, as deemed necessary. 

Protection for vulnerable persons

Vulnerable persons, i.e., persons above 65 years of age, persons with co-morbidities, pregnant women, and children below the age of 10 years, are advised to stay at home, except for meeting essential requirements and for health purposes.

Use of Aarogya Setu

The Aarogya Setu mobile application is a powerful tool built by Government of India to facilitate quick identification of persons infected by COVID-19, or at risk of being infected, thus acting as a shield for individuals and the community.  With a view to ensure safety, various authorities are advised to encourage the use of the application.

 

Click here to see the MHA Guidelines

Advisory on disclosure of material impact of COVID-19 pandemic on listed entities under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

 
1. The CoVID 19 pandemic and the consequent lockdown restrictions imposed by national governments has impacted businesses not only in India but all over the world . In view of the same, SEBI has granted several relaxations  to the listed entities in terms of timelines for filing of various reports/ di sclosures under LODR Regulations
 
2. While such a lockdown and disruption is unforeseen and beyond the control of the entities , such events can lead to distortions
in the market due to the gap s in information available about
the operations of a  listed  entity . Hence, it is important for
a listed entity to ensure that all available information about the impact of these events on the company and its operations
is communicated in a timely and cogent manner to its investors and stakeholders  
3. Various provisions under the LODR Regulations already require listed entities to disclose material events which have a bearing on its performance / operations. These provisions are reiterated  below –
Read More 

SEBI vide circular no. SEBI/HO/CFD/CMD1/CIR/P/2020/81 dated 14.05.2020 relaxed listed entities for whom the deadline to comply with MPS (Minimum Public Shareholding) requirements falls between the period from March 1, 2020 to August 31, 2020. Recognized Stock Exchanges are advised not to take any penal action as envisaged in the October 10, 2017 circular against such entities in case of non-compliance during the said period.

Penal actions, if any, initiated by Stock Exchanges from March 1, 2020 till date for non-compliance of MPS requirements by such listed entities may be withdrawn.

This Circular shall come into force with immediate effect. The Stock Exchanges are advised to bring the provisions of this circular to the notice of all listed entities that have issued specified
securities and also disseminate on their websites

Kindly refer to the link for SEBI Circular

https://www.sebi.gov.in/legal/circulars/may-2020/relaxation-from-the-applicability-of-sebi-circular-dated-october-10-2017-on-non-compliance-with-the-minimum-public-shareholding-mps-requirements_46669.html

MHA issues SOPs for movement of Indian Nationals stranded outside the country, as well as, for those persons stranded in India who are desirous to travel abroad for urgent reasons

Posted On: 24 MAY 2020 8:40PM by PIB Delhi
 

Union Ministry of Home Affairs (MHA) has issued a Standard Operating Protocol (SOP) for movement of Indian Nationals stranded outside the country and for those persons stranded in India who are desirous to travel abroad for urgent reasons. This order is in supersession of MHA order, dated 05.05.2020, on the same subject. These SOPs would also apply to passengers arriving through the land borders.

In order to contain the spread of COVID-19 pandemic, international travel of passengers has been prohibited under lockdown measures. As per information available, many Indian Nationals who had travelled to different countries before the lockdown, on various purposes such as employment, studies/ internships, tourism, business, etc., are stranded abroad. Due to their prolonged stay abroad, they are facing distress and are desirous of returning to India urgently. Apart from the above cases, there are other Indian Nationals who need to visit India in medical emergencies or death of a family member. There are also many persons stranded in India, who desirous to travel abroad urgently for various purposes.

For travel of Indian Nationals stranded abroad, priority will be given to compelling cases in distress, including migrant workers/ labourers who have been laid off, short term visa holders faced with expiry of visas, persons with medical emergency/ pregnant women/ elderly, those required to return to India due to death of family member, and students.

Such persons would have to register themselves with the Indian Missions in the country where they are stranded, along with necessary details as prescribed by MEA. They would travel to India by non scheduled commercial flights as allowed by Ministry of Civil Aviation (MOCA) and ships as allowed by Department of Military Affairs (DMA)/ Ministry of Shipping (MOS). The cost of travel would have to be borne by the travellers. Further, only those who are asymptomatic would be allowed to travel to India.

Ministry of External Affairs (MEA) would prepare flight/ ship wise database of all such travellers, including relevant details and share with the respective State/ UT in advance. Further, MEA would designate their State/ UT wise nodal officers, who would co-ordinate with the nodal officers designated for this purpose by the respective States/ UTs. The schedule (day, place and time of arrival) of the incoming flight/ ship would displayed by MEA on their online digital platform, on at least two days notice.

The Guidelines for international arrivals, including for quarantine arrangements, issued by Ministry of Health & Family Welfare (MoHFW), have also been attached in the link below along with MHA SOPs. According to Health Ministry guidelines, before boarding all travellers would have to give an undertaking that they would undergo mandatory quarantine for 14 days – self paid 7-day institutional quarantine, followed by 7-day isolation at home.

For persons stranded in India who are desirous to travel abroad, would have to apply to Ministry of Civil Aviation (MoCA) or to any agency designated by MoCA for this purpose, along with necessary details, including the places of departure and arrival, as prescribed by MoCA. The travel from India would be on non-scheduled commercial flights that have been allowed by MoCA for bringing back stranded Indian Nationals from abroad. The cost of travel would have to be borne by the travellers.

Travel to destination countries would be allowed for those who are citizens of that country; who hold visa of at least one year duration of that country; and green card or OCI card holder. In cases of medical emergency or death in the family, Indian Nationals holding six month visa can also be allowed. Before the tickets of such persons are confirmed. MoCA will ensure that the destination country allows entry of such persons in that country.

Indian seafarers/ crew seeking to accept contracts to serve on vessels abroad, can travel on the non-scheduled commercial flights departing from India under the Vande Bharat Mission or other flights arranged by their employers, subject to clearance given by the Ministry of Shipping.

At the time of boarding the flight, MoCA will ensure that all travellers undergo thermal screening as per health protocol. Only asymptomatic travellers would be allowed to board the flight. While on board the flight, required precautions such as wearing of masks, environmental hygiene, respiratory hygiene, hand hygiene etc. would have to be observed by everyone on board.

    Notification for extension of validity of fee payment and extension of time period for paying fees as mandated under rule 32 and 81 of Central Motor Vehicle Rules 1989

    Posted On: 24 MAY 2020 4:16PM by PIB Delhi
     

    In pursuant to the guidelines issued by Ministry of Home Affairs vide No.40-3/2020-DM-I(A), Dated 24th March 2020 and subsequent amendments regarding imposition of complete lock down due to outbreak of COVID-19, the MoRTH had issued an advisory dated 30th March, 2020 to all regarding extension of validity of the documents related to Motor Vehicles Act, 1988 and Central Motor Vehicle Rules, 1989. It was advised that documents whose extension of validity could not or not likely be granted due to lock-down and which have expired since 1st of Feb, 2020 or would expire till 30th June 2020, Enforcement authorities were advised to treat such documents valid till 30th of June, 2020.

    It has also come to the notice of the Government that citizens are facing difficulties in respect of various fees/late fees as mandated under rule 32 and 81 of Central Motor Vehicle Rules 1989 due to lock down in the country and closure of Government Transport Offices. There are cases where the fees have already been paid, for the service or renewal, however the process could not be completed due to lockdown. Further, there are issues where citizen is finding difficult to deposit fees due to closure of RTO offices.

    In order to facilitate citizens during  COVID –19, MORTH has issued a statutory order prescribing that the fees paid on or after 1st February 2020 for the activity(s) including renewal and in case such activity(s) is not completed due to conditions for prevention of COVID-19 pandemic, the fees paid shall continue to remain valid. And   If there is delay in paying the fees from 1st of Feb, 2020 till the period of lockdown there would not be any additional or late fee yo be charged for such delays  till 31st July 2020.

    Subsequent Events
    Key Audit Considerations amid COVID-19

    The uncertainty and challenges caused by the COVID-19 pandemic, including the
    likelihood of unplanned events occurring at any time, the uncertain duration of this
    current environment and extension of timelines for filing financial statements
    impact many areas of audit. Under the current scenario, entities are required to
    carefully evaluate the information that becomes available after the date of the
    financial statements but before the issuance of the financial statements. Auditors are also required to have greater focus on events occurring between the date of the financial statements and the date of the auditor’s report (i.e., subsequent events) and the effect, if any, of such on the entity’s financial statements (Please refer Appendix for relevant Definitions and De scriptions of Terms used in this document).
    On March 27, 2020, ICAI has issued an “Accounting and Auditing Advisory – Impact of Coronavirus on Financial Reporting and the Auditors Consideration” (Website link: https://resource.cdn.icai.org/58829icai47941.pdf). The aforesaid Advisory
    provides following guidance in respect of subsequent events:
    “The following needs to be considered by the management in the preparation of
    financial statements:

    According to Ind AS 10, “Events after the Reporting Period”, events occurring after the
    reporting period are categorised into two viz. (i) Adjusting events i.e. those require
    adjustments to the amounts recognised in its financial statements for the reporting
    period and (ii) Non-adjusting events i.e. those do not require adjustments to the
    amounts recognised in its financial statements for the reporting period. In certain cases, Management judgement may be required to categorise the events into one of the above categories.
    Similarly, in accordance with AS 4, “Contingencies and Events Occurring After the Balance Sheet Date”, adjustments to assets and liabilities are required to be made for
    events occurring after the balance sheet date that provide additional information
    materially affecting the determination of the amounts relating to conditions existing at the balance sheet date. However, adjustments to assets and liabilities are not appropriate for events occurring after the balance sheet date, if such events do not
    relate to conditions existing at the balance sheet date. Disclosure should be made in
    the report of the approving authority of those events occurring after the balance sheet date that represent material changes and commitments affecting the financial
    position of the enterprise.
    Entities must disclose significant recognition and measurement uncertainties that might have been created by the outbreak of the COVID-19 in measuring various assets and liabilities. They should also disclose how they have dealt with the impact of
    COVID-19 on the financial position and financial performance of the entity.
    The responsibilities of the auditor for the subsequent events i.e. events between
    the date of financial statements and the date of auditor’s report as per SA 560
    are as follows:
    Events Occurring Between the Date of the Financial Statements and the Date of the
    Auditor’s Report
    6 The auditor shall perform audit procedures designed to obtain sufficient
    appropriate audit evidence that all events occurring between the date of the
    financial statements and the date of the auditor’s report that require adjustment
    of, or disclosure in, the financial statements have been identified. The auditor is not, however, expected to perform additional audit procedures on matters to which previously applied audit procedures have provided satisfactory conclusions. (Ref: Para. A6)
    7 The auditor shall perform the procedures required by paragraph 6 so that they cover the period from the date of the financial statements to the date of the
    auditor’s report, or as near as practicable thereto. The auditor shall take into
    account the auditor’s risk assessment in determining the nature and extent of such
    audit procedures, which shall include the following: (Ref: Para. A7-A8) 
    a) Obtaining an understanding of any procedures management has established
    to ensure that subsequent events are identified.
    b) Inquiring of management and, where appropriate, those charged with
    governance as to whether any subsequent events have occurred which might
    affect the financial statements. (Ref: Para. A9)
    c) Reading minutes, if any, of the meetings, of the entity’s owners, management
    and those charged with governance, that have been held after the date of the
    financial statements and inquiring about matters discussed at any such
    meetings for which minutes are not yet available. (Ref: Para. A10)
    d) Reading the entity’s latest subsequent interim financial statements, if any.
    8 When, as a result of the procedures performed as required by paragraphs 6 and 7, the auditor identifies events that require adjustment of, or disclosure in, the
    financial statements, the auditor shall determine whether each such event is
    appropriately reflected in those financial statements.” 

    Read More https://resource.cdn.icai.org/59680asb48563.pdf