Limited review report, standalone and consolidated
A quarterly limited review under Regulation 33 is a negative-assurance engagement under SRE 2410 that must be signed inside 45 days of quarter end by a statutory auditor holding a live peer review certificate, and the three things that most often go wrong are the 80% consolidation floor, the resignation trap, and treating the review as a cut-down audit.
- 3 pages
- 32
- Word and PDF
- 13 September 2026
What it covers
- 1Limited review report, standalone and consolidatedSRE 2410 · Regulation 33, SEBI LODR
Read the opening
The first part of the format, as it downloads. Blanks are highlighted.
Part A — Standalone unaudited financial results
Independent Auditor's Review Report on the Quarterly and Year-to-Date Unaudited Standalone Financial Results of [Company name] Limited pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended
To the Board of Directors of [Company name] Limited
1. We have reviewed the accompanying Statement of unaudited standalone financial results of [Company name] Limited ("the Company") for the quarter ended [30 June 20XX] and the year-to-date results for the period from [1 April 20XX] to [30 June 20XX] ("the Statement"), being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing Regulations").
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