Audit compliance for issuers: quarterly reconciliation and dematerialisation reporting required, with prompt notification of any capital discrepancies. Issuers must submit a quarterly audit report, certified by a qualified Chartered Accountant or practicing Company Secretary, reconciling issued, listed and dematerialized capital, detailing share capital changes and in-principle approvals for further issues. The audit must update the register of members, confirm dematerialisation within twenty-one days or disclose reasons for delay, and issuers must promptly notify depositories and stock exchanges of any discrepancies.