The Ministry of Corporate Affairs (“MCA”) has notified the Companies (Audit and Auditors) Amendment Rules, 2025 (“Amendment”), revising the forms used for auditor appointments, resignations, removals, and fraud reporting. The revised forms shall be effective from 14th July 2025.
Key Highlights:
- Form ADT-4 for reporting fraud to the Central Government is now required to be filed electronically.
- Forms ADT-1, ADT-2, ADT-3 and ADT-4 have been substituted with revised formats capturing detailed information related to auditor engagements and disclosures.
The notification is linked below for your ease of reference.
Source: Ministry of Corporate Affairs
