Discuss the disclosure requirements of Shareholding of Promoters under Schedule III (Part I) of the Companies Act, 2013.

CA Intermediate · Auditing and Ethics · PYQS · May 2026
Discuss the disclosure requirements of Shareholding of Promoters under Schedule III (Part I) of the Companies Act, 2013.

Suggested Answer and Working Notes:

A company shall disclose Shareholding of Promoters* as below: S. No. Promoter Name No. of shares % of total shares** % Change during the year*** Total * Promoter here means promoter as defined in the Companies Act, 2013.** Details shall be given separately for each class of shares***percentage change shall be computed with respect to the number at the beginning of the year or if issued during the year for the first time then with respect to the date of issue.

Topics: Audit Report

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