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        Companies Law

        Companies (Audit and Auditors) Second Amendment Rules, 2021 - G.S.R. 248 (E) - Companies Law

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        Amendment to Audit Rules limits rule 11(g)'s application to financial years commencing on or after 1 April 2022. Amendment narrows the temporal scope of rule 11(g) of the Companies (Audit and Auditors) Rules, 2014 by substituting the clause's opening words so that it applies only in respect of financial years commencing on or after 1 April 2022, thereby delimiting the applicability of rule 11(g) by the specified financial year cut off.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Amendment to Audit Rules limits rule 11(g)'s application to financial years commencing on or after 1 April 2022.

                            Amendment narrows the temporal scope of rule 11(g) of the Companies (Audit and Auditors) Rules, 2014 by substituting the clause's opening words so that it applies only in respect of financial years commencing on or after 1 April 2022, thereby delimiting the applicability of rule 11(g) by the specified financial year cut off.


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