MCA updates- 15.12.2015
2. The Companies (Audit and Auditors) Amendment Rules, 2015
Central Government vide Notification dated 14.12.2015, has made following amendments in Companies (Audit and Auditors) Amendment Rules, 2014 :-
Rule 13 "Reporting of frauds by auditor and other matters" has been Substituted;
After Rule 14 and before FORM NO. ADT-I, the word "Annexure" has been inserted;
In Form ADT- 4 :-
(A) in line 3, for the word, figures and brackets " rule 13(4)", the word, figures, letter and brackets "rule 13(2)(f)" shall be substituted; and
(B) in line 25, in item No. (10), for the word, figures and brackets "rule 13(1)" the word, figures, letter and brackets "rule 13(2)(a)"shall be substituted.
Follow below link for complete notification:
https://www.dokmart.com/companies_act/notifications
Follow below link for updated Rule:
https://www.dokmart.com/companies-act/rules
