When you are preparing for CA Exams, a solid understanding of Securities Laws and Regulations is crucial. These laws are the backbone of the financial markets, ensuring transparency, fairness, and efficiency. As you prepare for your CA exams, mastering this subject can significantly enhance your professional competency. In this article, we will delve deep into the world of securities laws and regulation for acing your CA exams.
The Securities Contracts (Regulation) Act, 1956
This act aims to prevent undesirable transactions in securities and regulate the working of stock exchanges in India. It ensures that the trading of securities is conducted in a fair and transparent manner, thereby protecting investors' interests.The Companies Act, 2013
This comprehensive act governs the incorporation, responsibilities, and dissolution of companies in India. It includes provisions related to the issuance of securities, corporate governance, and investor protection. This act ensures that companies adhere to high standards of transparency and accountability, which is essential for maintaining investor confidence.The SEBI Act, 1992
This act establishes the Securities and Exchange Board of India (SEBI) as the primary regulatory authority for the securities market in India. SEBI's role is to protect investor interests, promote the development of the securities market, and regulate market intermediaries. The SEBI Act empowers SEBI to frame regulations and guidelines to ensure market integrity and prevent fraudulent activities.The Depositories Act, 1996
This act provides the legal framework for the establishment and regulation of depositories in securities. Depositories facilitate the dematerialization of securities, enabling electronic trading and settlement. This act enhances the efficiency and security of securities transactions, reducing the risks associated with physical certificates.The Insider Trading Regulations
Issued by SEBI, these regulations prohibit trading based on non-public, material information. They aim to ensure a level playing field for all investors by preventing unfair advantages gained through insider information.Also Check | |
Fraud Detection and Prevention | Taxation of E-Commerce |
Direct Taxes Code | Wealth Tax |
Governmental Accounting | Compliance Audit |