Limited review requirement for listed debentures mandates unaudited periodic financials with prescribed reviewer and reporting timelines. Issuers of listed debentures must furnish unaudited periodic financial results subject to a limited review and submit the review report in prescribed formats. Private placement issuers must file unaudited half yearly results within one month and the limited review report within two months; public or rights issue issuers must file unaudited quarterly results within one month and the limited review report within two months. The limited review is to be conducted by statutory auditors or, for public sector undertakings, by a practicing Chartered Accountant. Stock exchanges must amend listing agreements, monitor compliance and report implementation to SEBI.