Requirement of mandatory audit trail in company accounting software postponed to financial year starting from 01.04.2022

Requirement of mandatory audit trail in company  accounting software postponed to financial year commencing on or after 01.04.2022. Read MCA Notifications 

Requirement of mandatory audit trail in accounting software postponed

MINISTRY OF CORPORATE AFFAIRS

NOTIFICATION

New Delhi, the 1st April, 2021

G.S.R. 248(E).—In exercise of the powers conferred by sections 139, 143, 147 and 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) Second Amendment Rules, 2021.

(2) They shall come into force with effect from the 1st day of April, 2021.

2. In the Companies (Audit and Auditors) Rules, 2014, in rule 11, in clause(g), for the words “Whether the company”, the words, figures and letters “Whether the company, in respect of financial years commencing on or after the 1st April, 2022,” shall be substituted.

[F. No.1/33/2013-CL-V (Part)]

K.V.R. MURTY, 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. 206(E) dated the 24th March, 2021.

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MINISTRY OF CORPORATE AFFAIRS

NOTIFICATION

New Delhi, the1st April, 2021

G.S.R. 247(E).—In exercise of the powers conferred by section 134 read with section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Accounts) Rules, 2014, namely:—

1. (1) These rules may be called the Companies (Accounts) Second Amendment Rules, 2021.

(2) They shall come into force with effect from the 1stday of April, 2021.

2. In the Companies (Accounts) Rules, 2014, in proviso to sub-rule (1) of rule 3, for the figures, letters and words “1st day of April, 2021”, the figures, letters and words“1st day of April, 2022” shall be substituted.

[F. No. 1/19/2013-CL-V-PartIII]

K.V.R. MURTY, Jt.Secy.

Note:The principal rules werepublished in the Gazette of India vide notification number G.S.R. 239(E), dated 31st March, 2014 and were last amended vide notification number G.S.R. 205(E), dated the 24th March, 2021

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