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<h1>New Amendment: Companies Must Report Bookkeeping Address with Form AOC-5; Overseas Subsidiaries Exempt from Consolidation.</h1> The Companies (Accounts) Amendment Rules, 2015, issued by the Ministry of Corporate Affairs, amends the Companies (Accounts) Rules, 2014. Effective from the date of publication, the amendments introduce a new rule, 2A, requiring companies to notify the address where books of account are maintained using Form AOC-5. Additionally, a new proviso in rule 6 exempts companies with subsidiaries incorporated outside India from consolidating financial statements for the financial year starting on or after April 1, 2014. Form AOC-5 is added to the annexure following Form AOC-4.