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<h1>Issuers must submit quarterly audit reports on share capital reconciliation per Regulation 76, amended for Cost Accountants in 2021.</h1> Regulation 76 of the Securities and Exchange Board of India (Depositories and Participants) Regulations, 2018 mandates that issuers submit a quarterly audit report to relevant stock exchanges. This report, audited by a qualified professional, reconciles total issued capital, listed capital, and capital held in dematerialized form. It also details changes in share capital and confirms compliance with dematerialization requests within 21 days. Any delays must be explained, and discrepancies between issued, listed, and dematerialized capital must be reported to depositories and stock exchanges immediately. The regulation was amended in 2021 to include practicing Cost Accountants as eligible auditors.