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<h1>Amendment to Companies (Accounts) Rules 2014: Form No. AOC-5 Substituted, Effective January 23, 2023, per Companies Act 2013.</h1> The Ministry of Corporate Affairs issued a notification amending the Companies (Accounts) Rules, 2014, effective from January 23, 2023. This amendment, known as the Companies (Accounts) Amendment Rules, 2023, involves the substitution of Form No. AOC-5 in the Annexure of the original rules. The changes are made under the authority granted by various sections of the Companies Act, 2013. The principal rules were initially published in 2014 and last amended in August 2022.