Business Sebi tightens forensic audit disclosure norms, introduces Code of Conduct for Fund Managers Updated : September 30, 2020 02:36 PM IST The final forensic audit report shall also be disclosed on receipt by the listed entity, along with comments of the management. Subscribe to Moneycontrol PRO at just Rs.33/- per month for the first year. Use code SUPERPRO. Limited period offer. Available on Web and Android.