Practice Brief • Audit & Assurance Services
Quarterly FS Submissions & Limited Review Reports
SRE 2410 limited reviews and quarterly financial submissions to Stock Exchanges (BSE & NSE).
Turnaround: 3 to 5 business days per quarter
Practice Lead: CA. R.A. Dhoot & Capital Markets Audit Team
Practice Methodology & Regulatory Scope
Timely quarterly financial closure and stock exchange reporting requires precision under tight statutory clocks (within 45 days of quarter-end). We perform review procedures, analytical reviews, and issue Independent Auditor's Limited Review Reports.
Governing Statutory Acts & Guidelines
SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015
Standard on Review Engagements (SRE) 2410
Ind AS 34 (Interim Financial Reporting)
Tangible Client Deliverables
1
Independent Auditor's Review Report under Regulation 33 of SEBI (LODR)2
Quarterly Standalone and Consolidated Financial Statement review3
Ind AS 34 compliance verification and segment reporting disclosures4
Board Audit Committee presentation support5
UDIN generation and stock exchange portal upload verificationMeasurable Enterprise Safeguards
Adherence to SEBI quarterly disclosure deadlines preventing trading suspension
Independent credibility for public shareholders and institutional analysts
Seamless transition into annual statutory audit without year-end reconciliation surprises
Statutory Practice FAQs
Q: What is the difference between an Audit and a Limited Review?
A: An audit provides reasonable assurance via substantive testing, physical verification, and third-party confirmations. A limited review provides moderate/negative assurance primarily through inquiries and analytical procedures under SRE 2410.
Partner Consultation
Engage Practice Partner
Schedule an in-person chambers discussion or encrypted virtual conference with our senior practice leader.
Designated Partner Lead:
CA. R.A. Dhoot & Capital Markets Audit Team
ICAI Fellow Chartered Accountant
Strict client confidentiality maintained under ICAI Code of Ethics.