MCA vide its notification G.S.R. 359(E) dated 30th May, 2025 amends the Companies (Audit and Auditors) Rules, 2014

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, namely:—

1. (1) These rules may be called the Companies (Audit and Auditors) Amendment Rules, 2025. (2) They shall come into force with effect from the 14th day of July, 2025.

2. In the Companies (Audit and Auditors) Rules, 2014 (hereinafter referred to as the said rules), in rule 13, in sub-rule (2),- (a) for clause (d), the following shall be substituted, namely: - “(d) the report shall be filed electronically in form ADT-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

Click on the link for the official notification 

https://www.mca.gov.in/bin/dms/getdocument?mds=BjlVgSZpc4ankXmyhLfWpA%253D%253D&type=open