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Corporate Laws Central Ministry of Corporate Affairs Companies Act, 2013

Companies (Accounts) Second Amendment Rules, 2025

30-May-2025 | G.S.R. 357(E)

Ministry of Corporate Affairs (MCA) has issued the Companies (Accounts) Second Amendment Rules, 2025, which amend provisions under the Companies (Accounts) Rules, 2014, effective from July 14, 2025.

This Amendment includes modifications to Rule 5 and Rule 8(2), as well as new insertions in Rule 8(5), Rule 12, and several forms: AOC-1, AOC-2, AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), and CSR-2, replacing previous provisions in the Companies (Accounts) Rules, 2014.

Key highlights of the Amendment:

1. The following details must be included in the board report:
(a) The number of complaints of sexual harassment received during the year.
(b) The number of complaints resolved during the year.
(c) The number of cases pending for more than ninety days.
(d) A statement by the company regarding compliance with the provisions of the Maternity Benefit Act, 1961.

2. Every company must file e-Form AOC-4, AOC-4 CFS, AOC-4 XBRL, AOC-4 NBFC (Ind AS), or AOC-4 CFS NBFC (Ind AS), along with the relevant attachments in portable document format (PDF). This filing should also include e-Form Extract of Board Report, Extract of Auditor’s Report (Standalone), and Extract of Auditor’s Report (Consolidated). Furthermore, a signed copy of the financial statements—comprising the Board’s report, auditor’s report, and other required documents- authenticated as per Section 134 of the Act, must be attached in PDF format with the XBRL forms.

Please refer to the attached document for more information.

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