Which organisations either directly regulate or oversee accountants and auditors in India?

In India, the primary organization that regulates and oversees Accountants and auditors is the Institute of Chartered Accountants of India (ICAI), which sets accounting standards and ethical guidelines. Additionally, the Comptroller and Auditor General of India (CAG) oversees public sector audits. The Securities and Exchange Board of India (SEBI) also plays a role in regulating auditors of listed companies to ensure compliance with securities laws.