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<h1>India Updates Audit Rules; New Forms ADT-1 and ADT-2 Replace Old Versions Under Companies Act, 2013.</h1> The Companies (Audit and Auditors) Amendment Rules, 2018, issued by the Ministry of Corporate Affairs, India, modifies the Companies (Audit and Auditors) Rules, 2014. Effective from the date of publication in the official Gazette, this amendment involves the substitution of Forms ADT-1 and ADT-2 in the Annexure of the 2014 rules. This change is enacted under the authority granted by section 469 of the Companies Act, 2013.