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Share Capital Audit Working Paper — ICAI Audit Working Paper

The share capital audit working paper working paper from ICAI AASB's Audit Working Paper Templates (June 2023). Pre-stamped with your firm letterhead, editable in Word.

Free · ICAI AASB (June 2023)
Updated 28 May 2026
Source
ICAI AASB (June 2023)
Chapter
3. Execution
Section
3.10
Format
Microsoft Word (.docx)
Share this template
Your firm — letterhead
Appears at the top of the document as the audit firm letterhead.
Used as the letterhead block.
Engagement details
The client and period this document is for.
The financial year-end this engagement covers, e.g. 31 March 2026.
What’s inside

An excerpt from the template.

XYZ Company Private Limited (“the Company”), incorporated on xxxxx is domiciled in India. This company is a wholly owned subsidiary of XYZ corporation …… The company is engaged in the business of manufacturing and selling in India and also exporting to various jurisdictions like…….

To understand and verify the overall compliance and procedure mentioned under the Companies Act, 2013. Further to review the value of share from the certified report made available to us.

During the year following developments have taken place

There was no increase in authorized share capital from XXX,000,000 shares of Rs. 100/- each.

↑ Excerpt only — the full template is what you download as Word
About this template

What you’re downloading, and when to use it.

This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.

Everything is generated in your browser and on a stateless API endpoint — no account, nothing stored on our servers. We’ll ask for a work email once before your first download so we can send you the file and the occasional relevant update; after that, downloads on this device are instant. Edit freely in Word, Google Docs or Pages before sending to your client.

Common questions

FAQs.

What documents support a share capital audit?
The memorandum/articles authorised capital limit, board and shareholder resolutions for any allotment, Form PAS-3 or SH-7 filings with the ROC, and the register of members reconciled to the capital figure in the books.
What should be checked for any share issue during the year?
That the issue stayed within authorised capital, was priced per a valuation report where required (Section 62 preferential allotment or Section 42 private placement), and that ROC filings were made within the prescribed timelines.
How does this connect to the ESOP working paper?
Where shares were issued under an ESOP scheme, the share capital movement here should reconcile to the options exercised recorded in the ESOP working paper — a mismatch usually points to a recording gap in one of the two.
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