The Securities and Exchange Board of India – SEBI has asked all listed companies to follow a standard format for their Auditor Certificates. In a circular issued in Mumbai on Tuesday, SEBI said it has observed that the Auditors' certificates filed by the companies are generally in different formats and there was no standardisation. Auditor Certificates are required to be filed to seek approval for merger, demerger and restructuring schemes. In the auditor's certificate, auditors would have to state that they have examined the proposed accounting treatment of the scheme between the two entities.