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of <h1>Key Definitions in Companies (Audit and Auditors) Rules, 2014 Clarify Terms Used in Compliance</h1> In the Companies (Audit and Auditors) Rules, 2014, several key definitions are established to clarify terms used within the rules. 'Act' refers to the Companies Act, 2013; 'Annexure' denotes the annexure attached to these rules; 'fees' are those specified in the Companies (Registration Offices and Fees) Rules, 2014; 'Form' or 'e-Form' pertains to forms prescribed under these rules; and 'section' refers to sections of the Act. Terms not defined in these rules but defined in the Act or the Companies (Specification of definitions details) Rules, 2014, will have meanings as assigned in those documents.
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