SEBI issued a clarification regarding provision of Regulation 33(3)(c)(i) of SEBI (LODR) Regulations, 2015 stating that every listed entity shall submit unaudited Financial Statement accompanied by Limited Review report by statutory auditors for both Standalone & Consolidated.

No specific exemption has been given from the requirement of submitting the Limited Review Report along with the Unaudited Consolidated Financial Results, in case the Unaudited Standalone Financial Results have been accompanied by the Limited Review Report.

Also, Listed Companies are required to take note of the said clarification and comply accordingly.nse_circular_28-11-2016