Fast Track FPO eligibility relaxations permit a reduced offer-size threshold and disclosure-based exceptions for regulatory and audit matters. Temporary relaxations permit issuers satisfying modified Regulation 155 criteria to use the fast track FPO route by reducing the minimum offer size threshold; requiring specific disclosures for show-cause or prosecution proceedings and their potential adverse impacts; recognising fulfilment of settlement terms where SEBI consent or settlement mechanisms were used; and mandating disclosure or restatement of audited accounts to reflect quantifiable audit qualifications, with appropriate disclosure where impact cannot be ascertained.