Companies (Audit and Auditors) Amendment Rules, 2025. - G.S.R. 359(E) - Companies Law

MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 30th May, 2025 G.S.R. 359(E). In exercise of the powers conferred by Sub-Section (1), (2) and (4) of Section 139 , Sub-Section (1) and (2) of Section 140 , Sub-Section (3) of Section 141 , Sub-Section (2), (3), (8) and (12) of Section 143 , Section 147 and Sub-Section (3) of Section 148 read with Sub-Sections (1) and (2) of Section 469 of the Companies Act, 2013 (18 of 2013) , the Central Government hereby makes the following rules further to amend the Companies (Audit and Auditors) Rules, 2014 , namely: 1. (1) These rules may be called the Companies (Audit and Auditors) Amendment Rules, 2025. (2) They shall come into force with effect from the 14th day of July, 2025. 2. In the Companies (Audit and Auditors) Rules, 2014 (hereinafter referred to as the said rules), in rule 13 , in sub-rule (2),- (a) for clause (d), the following shall be substituted, namely: - (d) the report shall be filed electronically in form ADT-4. (b) clauses (e) and (f) shall be omitted. 3. In the Annexure of the said rules, for Forms ADT-1 , ADT-2 , ADT-3 and ADT-4 the following Forms shall be substituted, namely:- [F. No. Policy-01/33/2013-CL-V (Part-I)] INDER DEEP SINGH DHARIWAL, Jt. Secy . Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 246(E), dated the 31st March, 2014 and were last amended vide G.S.R. 248(E), dated the 1st April, 2021.