Financial reporting obligations: listed entities must prepare and submit accrual based results with mandated audit and board certification. Regulation 33 requires listed entities to prepare financial results on an accrual basis in accordance with interim reporting standards and GAAP in India, permitting optional IFRS submission; quarterly and annual results must be accompanied by limited review or audit reports from peer reviewed auditors and include disclosures specified in Part A of Schedule IV. Board approval, CEO/CFO certification, prescribed signatories, and placement of limited review reports before the board are mandatory. Submission formats, timelines, consolidated reporting, statements on impact of audit qualifications, half year asset/liability and cash flow notes, reconciliation of last quarter audited figures, and special provisions for insolvency resolution and SME Exchange listings are specified.