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.
