Which other services can a BRSR Core assurance provider do for the same company?

The Securities and Exchange Board of India (SEBI) says in its Frequently Asked Questions (FAQ) that audit type work, such as tax audit, system audit and tax filing, can sit with a Business Responsibility and Sustainability Report (BRSR) Core provider if the listed entity finds no conflict. Risk management, consulting, accounting and bookkeeping cannot. The list is not exhaustive.

The rule underneath

The SEBI circular of 28 March 2025 says the listed entity shall ensure there is no conflict of interest with the assessment or assurance provider, for instance that the provider or any of its associates do not sell products or provide any non-audit, non-assessment or non-assurance related service, including consulting, to the listed entity or its group entities. SEBI's FAQ of April 2025 adds that a provider that sells products or such services is not eligible, whether the product or service is financial or non-financial.

Allowed if the listed entity finds no conflict

Activities in the nature of audit or assurance, such as tax audit, system audit and tax filing, can be undertaken for the listed entity or its group entities, if the listed entity determines that they do not pose any conflict of interest or compromise the independence of the provider.

Not allowed

• Risk management.
• Project management.
• Management and consulting services.
• Investment advisory services and investment banking services.
• Design and implementation of information systems.
• Rendering of outsourced financial services.
• Actuarial services.
• Accounting and book keeping services.
• The FAQ calls this an indicative and not an exhaustive list.

Two other answers in the same FAQ

• The internal auditor of the listed entity or its group entities cannot be appointed as the provider.
• The statutory auditor can be, subject to the requirements for providers such as competence and independence.

Where the answers sit close together

FAQ answer 2 bars non-audit services. FAQ answer 3 lists tax filing among activities in the nature of audit or assurance, allowed if the listed entity finds no conflict. Tax filing is not usually called an audit, so ask the provider in writing about every engagement across the group (our reading).

What Senseible does here

Senseible reads fuel invoices and electricity bills into monthly records. It is not a BRSR Core provider and does not act as one.

• Can our statutory auditor do BRSR Core assurance
• Which assurance standard BRSR Core follows
• Associate and group in the BRSR Core conflict rule
• BRSR and BRSR Core in plain words

Sources: SEBI, FAQs for the LODR Regulations, updated 23 April 2025, SEBI circular SEBI/HO/CFD/CFD-PoD-1/P/CIR/2025/42, 28 March 2025

Last reviewed 2026-11-05. SEBI's FAQ is dated 23 April 2025 and SEBI may revise its answers. Check the current FAQ and circulars before appointing a provider.