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of <h1>Rule 4 of Companies (Audit and Auditors) Rules, 2014: Auditor Appointment Conditions and Registrar Notification via Form ADT-1.</h1> The Companies (Audit and Auditors) Rules, 2014, under Rule 4, outline conditions for appointing auditors and notifying the Registrar. An auditor must provide a certificate confirming eligibility and lack of disqualification under relevant laws, compliance with appointment terms and limits set by the Act, and accuracy of disclosed proceedings related to professional conduct. Additionally, the appointment notice to the Registrar must be submitted using Form ADT-1, as required by the fourth proviso to sub-section (1) of section 139 of the Companies Act.
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