Issuer audit and reconciliation obligations require quarterly certified reports reconciling issued, listed and dematerialized capital and disclosure. Issuers must submit a quarterly audit report certified by a qualified accountant or practicing company secretary/cost accountant reconciling total issued capital, listed capital and capital held in dematerialised form, detailing share capital changes and in principle approvals from exchanges; the report must update the register of members, confirm dematerialisation requests were processed within the prescribed period or disclose reasons for delay, and require immediate notification to depositories and exchanges of any observed discrepancies.