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    <description>The Companies (Audit and Auditors) Rules, 2014 are amended (effective 14 July 2025) to substitute the ADT forms and require filing of the auditor report in ADT-4. Form ADT-1 is the statutory notice to the Registrar for auditor appointment under section 139 and Rule 4(2), prescribing company and auditor identifiers, appointment nature and dates, joint auditor status, firm/ membership and tax numbers, tenure disclosures, limits on concurrent audits, SRNs for related filings, required attachments, and a board-authorised digitally-signed compliance declaration.</description>
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