MCA notifies the Companies (Audit and Auditors) Amendment Rules, 2025. Form ADT-1, ADT-2, ADT-3 and ADT-4 amended.
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.
Form No. ADT-2 – Application for removal of auditor(s) from his/their office before expiry of term.
Form No. ADT-3 Notice of resignation by the auditor
Form No. ADT-4 Report to the Central Government
Details of Auditor signing the balance sheet of the company are required to be filled. Also, information of the approval by Board of recommendation of the Audit Committee constituted u/s 177 of the Companies Act, 2013 is to be given.
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