TaxTMI 
TaxTMI 
Companies (Audit and Auditors) Amendment Rules, 2015 - Chartered Accountant, Cost Auditor or Secretarial Auditor has to report the fraud in the company in the prescribed manner.
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....).-In exercise of the powers conferred by sub-section (12) of section 143 read with sub-section (1) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Audit and Auditors) Rules, 2014 namely:- 1. (1) These rules may be called the Companies (Audit and Auditors) Amendment Rules, 2015. ....
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....e Central Government as under:- (a) the auditor shall report the matter to the Board or the Audit Committee, as the case may be, immediately but not later than two days of his knowledge of the fraud, seeking their reply or observations within forty-five days; (b) on receipt of such reply or observations, the auditor shall forward his report and the reply or observations of the Bo....
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....onfirmation of the same; (e) the report shall be on the letter-head of the auditor containing postal address, e-mail address and contact telephone number or mobile number and be signed by the auditor with his seal and shall indicate his Membership Number; and (f) the report shall be in the form of a statement as specified in Form ADT-4. (3) In case of a fraud involving l....
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....f this rule shall also apply, mutatis mutandis, to a Cost Auditor and a Secretarial Auditor during the performance of his duties under section 148 and section 204 respectively."; (ii) In the principal rules, after rule 14 and before FORM NO. ADT-1, insert the word "Annexure"; (iii) In the principal rules, in Form No. ADT-4,- (A) in line 3, for the word, figures an....