Threshold for auditor consent requirement increased under Companies Audit and Auditors Rules, altering appointment eligibility. Amendment to the Companies (Audit and Auditors) Rules, 2014 substitutes the word 'twenty' with 'fifty' in rule 5(b). The change is effected under section 139 read with sub sections (1) and (2) of section 469 of the Companies Act, 2013 and comes into force on publication in the Official Gazette.