As the SEBI LODR, current applicability of Risk management committee is for top 500 companies. But in module it is not updated, and it is given for top 100 listed entities.
So in exam what should we write 100 or 500.
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I would advice you, if an MCQ question is asked in the exam regarding it, most probably they won’t give 100 & 500 both together as an option & in case if they do answer as per the material of ICAI which is 100, because RM curriculum does not includes LODR guidelines.