Insights
Update: ICAI Guidance on KPIs
April 25, 2023In this update, we discuss the framework laid down by ICAI for disclosure of KPIs in IPO offer documents. Further, highlight its applicability, categories of KPIs.
Our analysis is limited to certain key potential issues that we forsee arising from additional compliance and disclosure requirements relevant to issuer companies and book running lead managers and is not intended to be an exhaustive summary of the ICAI guide.
