Explanation:

- The Companies Act, 2013 prescribes specific schedules for various guidelines and formats.

- Option 1: Schedule I - Deals with fundamentals like the memorandum of association, not financial statement formats.

- Option 2: Schedule H - This is not relevant as there is no Schedule H in the Companies Act, 2013.

- Option 3: Schedule III - Correct. Schedule III specifies the formats of financial statements, detailing the presentation of balance sheet, profit and loss account, etc.

- Option 4: Schedule IV - Relates to guidelines for independent directors, not financial statement formats.