Companies (Audit and Auditors) Amendment Rules, 2025
The Ministry of Corporate Affairs (MCA) issued a notification on May 30, 2025, introducing the Companies (Audit and Auditors) Amendment Rules, 2025, which will take effect from July 14, 2025. These amendments modify the existing Companies (Audit and Auditors) Rules, 2014, specifically impacting certain procedural aspects related to audit reporting. A key change is the substitution of clause (d) in sub-rule (2) of rule 13, now mandating that audit reports be filed electronically in Form ADT-4. Additionally, clauses (e) and (f) of the same sub-rule have been omitted. The notification also specifies that the Annexure of the principal rules will see new formats for Forms ADT-1, ADT-2, ADT-3, and ADT-4. These revisions are enacted under the powers conferred by various sections of the Companies Act, 2013, aiming to update and streamline audit and auditor-related compliances.
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:-
Form No. ADT-1
Notice to the Registrar by company for appointment of auditor
[Pursuant to section 139 of the Companies Act,2013 and Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014]
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Form No. ADT-2
Application for removal of auditor(s) from his/their office before expiry of term
[Pursuant to section 140(1) of the Companies Act, 2013 and rule 7(1) of the Companies (Audit and Auditors) Rules, 2014]
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Form No. ADT-3
Notice of resignation by the auditor
[Pursuant to section 140(2) of the Companies Act, 2013 and rule 8 of the Companies (Audit and Auditors) Rules, 2014]
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Form No. ADT-4
Report to the Central Government
[Pursuant to sub-section (12) of section 143 of the Companies Act, 2013 read with rule 13 of the Companies (Audit and Auditors) Rules, 2014]
[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.
