As per Reg 15(2) of SEBI (LODR) Regulations, 2015, the compliance with the corporate governance provisions as specified in SEBI (LODR) Regulations, 2015 shall not apply inter alia to the entity which has listed its specified securities on SME Exchange Board. Accordingly, iCodex Publishing Solutions Limited has listed its specified securities on SME Exchange of BSE Limited. Hence, the requirement for submission of Annual Secretarial Compliance Report under Reg 24(A) and Corporate Governance Report under Reg 27(2) of SEBI (LODR) Regulations, 2015 is not applicable to the Company.