On May 30, IND MCA issued amendment to audit and auditor rules.
IND MCA issued Companies (audit and auditors) amendment rules 2025, modifying rule 13, sub-rule (2) to require reports to be filed electronically in form ADT-4.
In addition, removes previous clauses (e) and (f) from rule 13(2), and replaces existing Forms ADT-1, ADT-2, ADT-3, and ADT-4 with updated versions in annexure.
Follows IND MCA Mar. 2014 gazetted Companies audit and auditor rules, see #199131.
Document dated May 30, 2025, received from IND MCA Jun. 5, summarized on Jun. 9.
Updated Forms
Form ADT-1: Notice to registrar by company for appointment of auditor - includes company information, auditor details, appointment nature, digital signature rules.
Form ADT-2: Application for removal of auditors before expiry of term - covers grounds for removal, auditor qualifications review, pending audit details, board resolution rules.
Form ADT-3: Notice of resignation by auditor - this form requires filling in of the auditor information, resignation reasons, as well as digital attestation by the auditor.
Form ADT-4: Report to IND GVT on suspected fraud - mandatory reporting form for statutory, cost, and secretarial auditors regarding suspected offenses and fraud details.
Effectiveness
The rules come into force on Jul. 14, 2025.
Regulators
IND MCA
Entity Types
Auditor; Corp
Reference
OG, Nt G.S.R. 359(E), Form ADT-1, ADT-2, ADT-3, ADT-4, 6/5/2025
