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<h1>Companies (Accounts) Rules, 2014: Key Regulations for Maintaining Electronic Records, Board Reports, and Internal Audits Under Companies Act, 2013</h1> The Companies (Accounts) Rules, 2014, issued by the Government of India, outline regulations for maintaining company accounts under the Companies Act, 2013. Effective from April 1, 2014, these rules cover definitions, electronic bookkeeping, and inspection of financial information. Companies must maintain electronic records accessible in India, with backups on Indian servers. Directors can request financial data maintained abroad. The rules specify forms for financial statements and consolidation procedures, including Form AOC-1 for subsidiaries. They detail Board report requirements, CSR disclosures, and electronic circulation of financial statements. Certain companies must appoint internal auditors, with criteria based on capital, turnover, and borrowings.