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of <h1>New Rules for Auditor Appointment and Duties Under Companies Act 2013: Eligibility, Rotation, and Reporting Explained</h1> The Companies (Audit and Auditors) Rules, 2014, issued by the Ministry of Corporate Affairs, outline the procedures and criteria for appointing auditors under the Companies Act, 2013. Effective from April 1, 2014, these rules detail the selection, appointment, and rotation of auditors, including conditions for eligibility, disqualifications, and the process for removal or resignation. The rules also specify the reporting duties of auditors, including fraud reporting, and define the classes of companies subject to these regulations. Additionally, they address the remuneration of cost auditors and the responsibilities of branch auditors.
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