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of <h1>Companies (Audit and Auditors) Rules, 2014 replace previous rules from 1956, effective April 1, 2014.</h1> The Companies (Audit and Auditors) Rules, 2014, were established by the Government of India under the Ministry of Corporate Affairs, exercising powers from specified sections of the Companies Act, 2013. These rules supersede the Companies (Central Government's) General Rules and Forms, 1956, concerning audit and auditor matters, except for actions taken before the supersession. The rules are officially titled as the Companies (Audit and Auditors) Rules, 2014, and became effective on April 1, 2014.
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