Thursday May 21 2020

News Source: Global Exchanges

Focus: Listing Rules

Type: General

Country: Sri Lanka


On 19th May 2020, the Colombo Stock Exchange (CSE) announced the amendments on the Listing Rules of the CSE relating to the enforcement procedure in the event of the Independent Auditor’s Report containing Qualified, Adverse and Disclaimer of Opinion.

The said amendments have been approved by the Securities and Exchange Commission of Sri Lanka.

The relevant references to the amended Listing Rules are set out below:

Amended Rule No.Brief description of the amended Rule
7.5d (I)Enforcement Procedure for Independent Auditor’s Reports containing an Adverse or Disclaimer of Opinion
7.5d (II)Enforcement Procedure for Independent Auditor’s Reports containing a Qualified Audit Opinion and/or an Emphasis of Matter on Going Concern

The aforesaid amended Listing Rules are effective from 15th May 2020.

The amended Listing Rules are available on the CSE website. (

Click on the above link for further information.