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<h1>Ministry of Corporate Affairs Updates Companies (Accounts) Rules: Key Date Changes in Rule 3 and Rule 12 Effective Now.</h1> The Companies (Accounts) Second Amendment Rules, 2022, issued by the Ministry of Corporate Affairs, amends the Companies (Accounts) Rules, 2014. The amendments change specific dates within the rules: in sub-rule (1) of rule 3, the date '1st day of April, 2022' is replaced with '1st day of April, 2023,' and in sub-rule (1B) of rule 12, '31st March, 2022' is replaced with '31st May, 2022.' These amendments come into effect upon their publication in the Official Gazette. The original rules were published in 2014 and have been amended multiple times since.