Section 33: Financial results

Q: What does Section 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SLODRR) deal with?

Section 33 SLODRR pertains to "Financial results". It is part of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, a legislation enacted by the Parliament of India. Section 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SLODRR) governs financial results. As verified on 22 May 2026.

Q: Is Section 33 SLODRR still in force?

Yes, Section 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 is currently in force across the Republic of India.

Q: What is धारा 33 SLODRR?

धारा 33 SLODRR is the Devanagari Hindi reference for Section 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Section 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SLODRR) governs financial results. As verified on 22 May 2026.

Q: What is Dhara 33 SLODRR?

Dhara 33 SLODRR is the Roman Hindi reference for Section 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. "Dhara" means "Section" in Hindi. Section 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SLODRR) governs financial results. As verified on 22 May 2026.

Q: How to cite Section 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015?

Cite as: "Section 33, SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SLODRR)" in legal briefs. For academic writing, use the BlueBook format: SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, 2015, § 33 (India).

Law on Tips Editorial Board

(1)

While preparing financial results, the listed entity shall comply with the following:

(2)

The approval and authentication of the financial results shall be done by listed entity in the following manner:

(3)

The listed entity shall submit the financial results in the following manner:

(4)

The applicable formats of the financial results and [Statement on Impact of Audit Qualifications (for audit report with modified opinion)] [Substituted 'Form A (for audit report with unmodified opinion) & Form B (for audit report with modified opinion)' by Notification No. SEBI/LAD-NRO/GN/2016-17/001, dated 10.5.2016 (w.e.f. 2.9.2015).] shall be in the manner as specified by the Board [***] [Deleted 'from time to time; by Notification No. SEBI/LAD-NRO/GN/2016-17/001, dated 10.5.2016 (w.e.f. 2.9.2015).].

(5)

For the purpose of this regulation, any reference to "quarterly/quarter " in case of listed entity which has listed their specified securities on SME Exchange shall be respectively read as "half yearly/half year " and the requirement of submitting `year-to-date' financial results shall not be applicable for a listed entity which has listed their specified securities on SME Exchange.

(6)

The [Statement on Impact of Audit Qualifications (for audit report with modified opinion)] [Substituted 'Form B' by Notification No. SEBI/LAD-NRO/GN/2016-17/001, dated 10.5.2016 (w.e.f. 2.9.2015).] and the accompanying annual audit report submitted in terms of clause (d) of sub-regulation (3) shall be reviewed by the stock exchange(s) [***] [Omitted 'and Qualified Audit Report Review Committee in manner as specified in Schedule VIII' by Notification No. SEBI/LAD-NRO/GN/2016-17/001, dated 10.5.2016 (w.e.f. 2.9.2015).].

(7)

[ ***.] [Omitted by Notification No. SEBI/LAD-NRO/GN/2016-17/001, dated 10.5.2016 (w.e.f. 2.9.2015).]

(8)

[ The statutory auditor of a listed entity shall undertake a limited review of the audit of all the entities/ companies whose accounts are to be consolidated with the listed entity as per AS 21 in accordance with guidelines issued by the Board on this matter.] [Inserted by Notification No. SEBI/LAD-NRO/GN/2018/10, dated 9.5.2018 (w.e.f. 2.9.2015).]