What are the Auditing Limited Review to be disclosed by a Listed Entity who has listed its Indian Depository Receipts as per Part B of Schedule IV of SEBI (LODR) Regulations, 2015?

The listed entity shall comply with the following requirements while preparing the financial results: Auditing/Limited Review (1) In case the listed entity prepares and discloses the financial results as per Indian GAAP, the listed entity shall ensure that the annual, half yearly and/or quarterly results, as required under the laws, rules or regulations of home country, shall be audited or subject to limited review by a Chartered Accountant in accordance with Auditing ad Assurance Standards. (2) In case the listed entity prepares and discloses the financial results as per US GAAP or IFRS, the listed entity shall ensure that the annual, half yearly and/or quarterly results, as required under the laws, rules or regulations of home country shall be audited or subject to limited review by professional accountant or certified public accountant in accordance with the International Standards on Auditing. The auditor's report shall also be prepared in accordance with the International Standards on Auditing. The listed entity shall disclose the audit qualifications or reservations along with the financial results and the manner the company has addressed the same pertaining to the previous accounting year. The listed entity shall disclose financial information in its functional currency and the reporting currency shall be restricted to Sterling Pound/Euro/Yen/USD and shall provide convenient translation to Indian rupees of the latest year's statement of the consolidated financial position as at the closing rate of exchange as on the date on which the financial information is presented. The Listed entity shall provide convenient translations in English and other notes such that the IDR holders are able to understand such financial statements.