Companies (Audit and Auditors) Amendment Rules, 2025.

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....4." (b) clauses (e) and (f) shall be omitted. 3. In the Annexure of the said rules, for Forms ADT-1, ADT-2, ADT-3 and ADT-4 the following Forms shall be substituted, namely:- [F. No. Policy-01/33/2013-CL-V (Part-I)] INDER DEEP SINGH DHARIWAL,  Jt. Secy. Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 246(E), dated the 31st March, 2014  and were last amended vide G.S.R. 248(E), dated the 1st April, 2021. ============= Document 1 18 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 30th May, 2025 G.S.R. 359(E) .- In exercise of the powers conferred by Sub-Section (1), (2) and (4) of Section 139, Sub-Section (1) and (2) of Section 140, Sub-Section (3) of Section 141, Sub-Section (2), (3), (8) and (12) of Section 143, Section 147 and Sub-Section (3) of Section 148 read with Sub-Sections (1) and (2) 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, name....

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....m (f) (i) Income Tax permanent account number of auditor's firm (ii) Address of the auditor's firm Address Line 1 Address Line 2 Country Pin Code/Zip code Area/Locality City District State/UT Email ID (g) *Membership Number of Auditor signing the balance sheet of the company (h) *Name of the Auditor (h)(i) *Income Tax permanent account number of auditor (ii) Address of the auditor *Address Line 1 20 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] Address Line 2 *Country *Pin Code/Zip Code *Area/Locality *City District *State/UT *Email ID (i) Period of account for which appointed *From (DD/MM/YYYY) *To (DD/MM/YYYY) (j) *Number of financial year(s) to which appointment relates No Yes (k) *Whether the appointment of auditor is within the limits of twenty companies as specified in sub section 3(g) of section 141 (1) Has the auditor or auditor's firm or its member previously conducted audit or was in the same company, excluding previous years having break of five or more years as specified in Rule 6 No Yes (m) Specify the tenure of previous appointment(s) of the au....

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....s been suppressed. DSC BOX * To be digitally signed by (Director/Manager/ Company Secretary/CEO/CFO/Liquidator/Interim Resolution Professional (IRP)/ Resolution Professional (RP) * Designation * Director identification number of the director; or DIN or PAN of the Manager/ CEO / CFO; Interim Resolution Professional (IRP) or Resolution Professional (RP) or Liquidator or Membership number of the secretary Save Submit Note: Attention is drawn to provisions of Section 448 and 449 of the Companies Act, 2013 which provide for punishment for false statement/certificate and punishment for false evidence respectively. This eForm has been taken on file maintained by the registrar of companies through electronic mode and based on statement of correctness given by the company. 22 [PART II-SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY For office use only: eForm Service request number (SRN) eForm filing date (DD/MM/YYYY) Form No. ADT-2 Form language Application for removal of auditor(s) from his/their office before expiry of term [Pursuant to section 140(1) of the Companies Act, 2013 and rule 7(1) of the Companies (Audit and Auditors) Rules, 2....

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.... (c) *Category of Auditor Auditor's firm 23 [भाग II-खण्ड 3(i)] भारत का राजपत्र : असाधारण (d) *Membership number of the auditor (e) Firm Registration Number (f) Period for which the auditor was appointed *From (DD/MM/YYYY) *To (DD/MM/YYYY) No Yes 5 *Whether any special notice has been received for removal of Auditors (a) If yes, mention the date of receipt of notice (DD/MM/YYYY) (b) Percentage of capital held by the members giving such notice or percentage of the number of members in case of company limited by shares/guarantee 6 *Whether all due audit fee has been paid to the concerned Auditors No Yes (a) If no, mention the amount of arrears 7 Details of other services been rendered by such Auditors to the company 8 *Pendency of Audit i.e. number of financial years for which audit is pending 9 Stage of accounts of the company for each of such financial year which is yet to be approved by the Board or approved by the Board but yet to be handed over to auditors or approved by the ....

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....Hindi English सत्यमेव जयते Refer instruction kit for filing the form. All fields marked in * are mandatory Company's details 1 *Corporate Identity Number (CIN) 2 (a) *Name of the company (b) *Address of the registered office of the company (c) *Email ID of the company 3 *SRN of ADT-1 4 Auditor's information (a) *Category of Auditor (b) Firm Registration Number (c) Name of the Auditor 's Firm (c)(i) Income Tax permanent account number of auditor's firm (ii) Address of the auditor's firm Address Line 1 Address Line 2 Country Pin Code/Zip code Area/Locality City District State/UT (d) *Membership Number of Auditor signing the audited accounts of the company 26 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] (e) *Name of the Auditor (e)(i) *Income Tax permanent account number of auditor (ii) Address of the auditor *Address Line 1 Address Line 2 *Country *Pin Code/Zip Code *Area/Locality *City District *State/UT (f) *Date of appointment of the auditor or auditor's firm (DD/MM/YYYY) 5 (a) *Date of resigna....

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....hich provide for punishment for false statement / certificate and punishment for false evidence respectively. For office use only: eForm Service request number (SRN) eForm filing date (DD/MM/YYYY) Form No. ADT-4 Report to the Central Government [Pursuant to sub-section (12) of section 143 of the Companies Act, 2013 read with rule 13 of the Companies (Audit and Auditors) Rules, 2014] Form language · English Hindi सत्यमेव जयते Refer instruction kit for filing the form All fields marked in * are mandatory Cost Auditor Secretarial Auditor *Form filed by Statutory Auditor Company Details 1 *Corporate Identity Number (CIN) 2 (a) *Name of the company (b) *Registered office address (c) *E-mail ID of the company Auditor's Details 3 (a) SRN of ADT-1/CRA-2 (as applicable) (b) Date of filing (DD/MM/YYYY) 4 Details of auditor or auditor's firm (a) *Name of the auditor (b) Name of the auditor's firm (c) *Membership number (d) Firm Registration number (FRN) (e) *Address Line 1 Address Line 2 28 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SE....