The Ministry of Corporate Affairs (“MCA”), in exercise of the powers conferred by Section 139(1), Section 139(2), Section 139(4), Section 140(1), Section 140(2), Section 141(3), Section 143(2), Section 143(3), Section 143(8), Section 143(12), Section 147 and Section 148(3) read with Section 469(1), Section 469(2) of the Companies Act, 2013, vide Notification No. G.S.R. 359(E), dated May 30, 2025, issued certain amendments to the Companies (Audit and Auditors) Rules 2014 (“2014 Rules”).
The newly issued Companies (Audit and Auditors) Amendment Rules, 2025 shall come into effect from July 14, 2025. Amendments have been made to Rule 13(2) of the 2014 Rules. Specifically, clause (d) has been revised to mandate that the report shall now be submitted electronically using the Form ADT-4. Additionally, clauses (e) and (f) under the same sub-rule have been removed.
Further, the Forms ADT-1, along with ADT-2, ADT-3 and ADT-4 have also been substituted. While Form ADT-1 is used for notice to the Registrar by a company for appointment of an auditor, Form ADT-2 is for the application for removal of auditor(s) from his/ their office before expiry of term.
Additionally, Form ADT-3 pertains to the notice of resignation by the auditor and ADT-4 is the report to the Central Government. All the abovementioned revised forms can be accessed at: https://www.mca.gov.in/bin/dms/getdocument?mds=BjlVgSZpc4ankXmyhLfWpA%253D%253D&type=open