Audit and limited review formats updated to align with revised auditing standards; new templates required for listed entities. Certain illustrative formats for limited review and audit reports for listed entities and those consolidated with them are replaced to align with revised auditing and review standards. The updated templates cover unaudited standalone quarterly and year to date results, audited standalone results, consolidated quarterly and annual results, and bank specific variants; they restate auditor responsibilities, management and board duties, group consolidation disclosures, and procedures for reliance on other auditors. Stock exchanges must notify listed entities and disseminate the changes; the replacements apply from the financial results for the effective quarter specified by the circular.