Larsen & Toubro: Statutory Auditors M S K A & Associates Converts to LLP
Larsen & Toubro's statutory auditors, M S K A & Associates, have converted to a Limited Liability Partnership (LLP) named M S K A & Associates LLP, effective January 13, 2026. The firm will continue its statutory audit role for the company.
The conversion of the auditing firm to an LLP is a procedural change and does not alter the auditor's role or the company's engagement with them, thus having a minimal impact.
The announcement pertains to a change in the legal structure of the company's auditors, which does not directly impact the company's financial performance or business operations.
Larsen & Toubro Limited has announced a change in the constitution of its statutory auditors. M S K A & Associates, Chartered Accountants, has converted into a Limited Liability Partnership (LLP) under the Limited Liability Partnership Act, 2008, effective January 13, 2026. The firm will now be known as M S K A & Associates LLP, Chartered Accountants, with ICAI Firm Registration No. 105047W/W101187.
This change pertains only to the legal structure of the auditing firm. There is no alteration in the existing engagement with the auditors. M S K A & Associates LLP will continue to serve as the statutory auditors for Larsen & Toubro Limited for the remainder of their approved tenure.
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Larsen & Toubro Limited filed this with the NSE as a statutory disclosure, categorised under auditor changes. It is a primary document, not a recommendation, and the desk marks it low impact, the band that almost never moves a portfolio on its own.
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See the model portfoliosA plain-language summary of a public exchange filing by Larsen & Toubro Limited. Read the original for the full detail.