Companies (Audit and Auditors) Amendment Rules, 2025

Notification/Circular No. – G.S.R. 359(E) dated May 30,2025

Applicable Act/Rule – Companies Act, 2013, Companies (Audit and Auditors) Rules, 2014

Applicable Section/Rule –Section 139,  140(1) , 140(2). 143(12) and Rule 4(2), Rule 7(1), Rule 8, Rule 13

Effective Date – July 14, 2025

Forms ADT-1 to ADT-4 are used for various audit-related filings under the Companies Act, 2013. ADT-1 is for auditor appointment, ADT-2 for seeking approval to remove an auditor, ADT-3 for auditor resignation, and ADT-4 for reporting fraud by the auditor. These forms ensure regulatory compliance in audit processes.

Amendments –

  • Rule 13(2)(d) has been substituted to indicate that Report filed in Form ADT – 4 shall be filed electronically from July 14, 2025.
  • Clauses (e) and (f) under Rule 13(2) have been omitted.
  • Forms ADT-1, ADT-2, ADT-3 and ADT-4 have been substituted

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