Companies audit rules amended: reports under rule 13 must be filed electronically in Form ADT-4; ADT forms updated. The amendment requires that the report under rule 13(2) be filed electronically in Form ADT-4 and omits two clauses in that sub-rule. It substitutes new versions of Forms ADT-1 to ADT-4 in the Annexure, standardising required company and auditor identification data, appointment/removal/resignation details, suspected fraud reporting fields, mandatory attachments, declarations, and digital signature requirements.
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.
Companies audit rules amended: reports under rule 13 must be filed electronically in Form ADT-4; ADT forms updated.
The amendment requires that the report under rule 13(2) be filed electronically in Form ADT-4 and omits two clauses in that sub-rule. It substitutes new versions of Forms ADT-1 to ADT-4 in the Annexure, standardising required company and auditor identification data, appointment/removal/resignation details, suspected fraud reporting fields, mandatory attachments, declarations, and digital signature requirements.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
