Ministry of Corporate Affairs (“MCA”) vide notification no. G.S.R. 359(E) dated 30th May, 2025 amended The Companies (Audit and Auditors) Rules, 2014 and rules are effective from 14th day of July, 2025.
In Rule 13, in sub-rule (2),
Clause (d), For the words “the report shall be sent to the Secretary, Ministry of Corporate Affairs in a sealed cover by Registered Post with Acknowledgement Due or by Speed Post followed by an e-mail in confirmation of the same; the words “the report shall be filed electronically in form ADT-4” shall be substituted.
Clause (e), words “the report shall be on the letter-head of the auditor containing postal address, e-mail address and contact telephone number or mobile number and be signed by the auditor with his seal and shall indicate his Membership Number; and” are omitted.
Clause (f), words “ The report shall be in the form of a statement as specified in Form ADT-4” are omitted.
Forms ADT-1, ADT-2, ADT-3 and ADT-4 are substituted. Refer notification for the substituted forms.
For details, please refer notification:- https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NTQwNjEyMjgw&docCategory=Notifications&type=open
PDF version of this Update is attached: The companies (Audit & Auditors) Amendment Rules, 2025
