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of <h1>SEBI Regulation 33: Listed Entities Must Prepare Financial Results with Accrual Accounting; Board Approval Required</h1> Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements mandates listed entities to prepare financial results using accrual accounting and uniform practices. Results must align with Accounting Standards and Generally Accepted Accounting Principles in India, with optional submission under International Financial Reporting Standards. Financial results require board approval and certification by key executives. Entities must submit quarterly and annual results within specified timelines, with audits or limited reviews by qualified auditors. Disclosures include standalone and consolidated results, asset and liability statements, and cash flow statements. Specific provisions apply to entities under insolvency resolution plans and those listed on SME exchanges.
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