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    <title>Companies (Audit and Auditors) Amendment Rules, 2018</title>
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    <description>The notification substitutes new Forms ADT-1 and ADT-2 in the Companies (Audit and Auditors) Rules, 2014. ADT-1 prescribes company and auditor identification, appointment nature and tenure, joint auditor status, compliance with the twenty company limit, prior tenures, AGM or casual vacancy indicators, SRN references, and specified attachments including auditor consent and company resolution. ADT-2 prescribes grounds for removal before term expiry, account qualifications, hearing opportunities, related proceedings, auditor appointment particulars, special notice particulars, audit fee status, audit pendency and required attachments; both require authorised digital declaration and note penal provisions for false statements.</description>
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