Audit qualification disclosure required in listed companies' financial results; exchanges must seek company explanations and remediation. Companies may elect to publish annual audited results within three months instead of unaudited last quarter results and must use the prescribed Annexure I format. All audit qualifications must be disclosed in published unaudited or audited results with their impact on profit or loss. Where qualifications exist, the stock exchange must ask the company to explain the reasons for the qualification, why unqualified accounts were not published, and when qualifications will be removed. Exchanges must incorporate these amendments into the Listing Agreement and confirm compliance.