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Corporate Laws Central Ministry of Corporate Affairs Companies Act, 2013

Companies (Audit and Auditors) Amendment Rules, 2025

30-May-2025 | G.S.R. 359(E)

Ministry of Corporate Affairs (MCA) has issued the Companies (Audit and Auditors) Amendment Rules, 2025, amending Rule 13 and related Forms under the Companies (Audit and Auditors) Rules, 2014, effective from 14th July, 2025. Key highlights are: 1. Rule 13(2)(d) is substituted to mandate electronic filing of Form ADT-4 on the MCA portal for reporting frauds by auditors. This replaces the earlier requirement to submit the report in a sealed cover by Registered/Speed Post and by email. 2. Rule 13(2)(e) and 13(2)(f), which required use of auditors letterhead, seal, and specific physical formatting, have been omitted. 3. In Form ADT-1 (Auditor Appointment), disclosure is now required regarding the nature of appointment (first appointment, reappointment, or due to casual vacancy) and Past audit relationships of the auditor/partner/firm with the company or its group entities 4. In Form ADT-2 (Application for Removal of Auditor), it is now mandatory to attach proof of service of notice to the auditor regarding the proposed removal 5. In Form ADT-3 (Auditor's Resignation), the auditor must now mention the Service Request Number (SRN) of the ADT-1 form that recorded their original appointment. 6. Amended Form ADT-4 now requires disclosure of official email ID of the company, exact location of the fraud incident, name(s) of officers involved in the fraud For detailed information, please refer to the attached notification.

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