Electronic Filing Mandate: Auditors Must Submit ADT-4 Reports Digitally, Removing Redundant Procedural Clauses

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....The MCA issued an amendment to the Companies (Audit and Auditors) Rules, 2025, effective 14 July 2025. The amendment modifies rule 13, sub-rule (2) by mandating electronic filing of auditor reports in form ADT-4 and removing clauses (e) and (f). The modification streamlines the reporting process for corporate audits, simplifying electronic submission requirements and eliminating redundant procedural elements. The amendment aims to enhance transparency and efficiency in corporate audit documentation and reporting mechanisms under the Companies Act, 2013.....