HONG KONG, March 22 (Reuters) - China Evergrande Group said on Tuesday the embattled developer would not be able to publish its financial results for last year by March 31 as required by stock listing rules, as audit work has not yet been completed.

Evergrande said in a stock exchange filing that due to the "drastic changes" in its operations since the second half of last year, the auditor has added a large number of additional audit procedures.

The developer will publish the audited annual results "as soon as practicable" after the audit procedures have been completed, it said, adding as per rules a trading suspension in its shares will remain in place until it publishes the latest results. (Reporting by Sumeet Chatterjee; Editing by Muralikumar Anantharaman)