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Home Acts & Rules Companies Law Rules Companies (Audit and Auditors) Rules, 2014. This

Companies (Audit and Auditors) Rules, 2014.

Rule 1 : Short title and commencement.
Rule 2 : Definitions.
Rule 3 : Manner and procedure of selection and appointment of auditors.
Rule 4 : Conditions for appointment and notice to Registrar.
Rule 5 : Class of Companies.
Rule 6 : Manner of rotation of auditors by the companies on expiry of their term.
Rule 7 : Removal of the auditor before expiry of his term.
Rule 8 : Resignation of auditor.
Rule 9 : Liability to devolve on concerned partners only. (Omitted - 07-05-2018)
Rule 10 : Disqualifications of auditor.
Rule 10A : For the purposes of clause (i) of sub-section (3) of section 143
Rule 11 : Other matters to be included in auditors report.
Rule 12 : Duties and powers of the company’s auditor with reference to the audit of the branch and the branch auditor.
Rule 13 : Reporting of frauds by auditor and other matters
Rule 14 : Remuneration of the Cost Auditor.
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