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of <h1>New Companies (Accounts) Rules, 2014 Enacted: Key Changes in Maintenance, Presentation, and Auditing Under Companies Act, 2013</h1> The Companies (Accounts) Rules, 2014, established by the Government of India under the Ministry of Corporate Affairs, are enacted pursuant to specific sections of the Companies Act, 2013. These rules replace the previous Companies (Central Government's) General Rules and Forms, 1956, except for actions completed or omitted before the new rules' enforcement. The rules are effective from their publication date in the Official Gazette. They govern various aspects of company accounts, including maintenance, presentation, and auditing, as stipulated under the relevant sections of the Companies Act, 2013.
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