Company law
Companies (Audit and Auditors) Amendment Rules, 2025 - new ADT forms and electronic fraud reporting from 14 July 2025
- Effective
- 2025-07-14
- Published
- 2025-05-30
- Authority
- Ministry of Corporate Affairs, Government of India
- Notification
- G.S.R. 359(E); Companies (Audit and Auditors) Amendment Rules, 2025
By G.S.R. 359(E) dated 30 May 2025 the Ministry of Corporate Affairs amended the Companies (Audit and Auditors) Rules, 2014 with effect from 14 July 2025. Rule 13(2)(d) was substituted so that an auditor's fraud report to the Central Government must be filed electronically in Form ADT-4, and clauses (e) and (f) of rule 13(2) were omitted. Forms ADT-1, ADT-2, ADT-3 and ADT-4 were replaced with new versions.
Read directly from the gazette PDF. Affects every company filing ADT-1 on auditor appointment; the old form versions stopped being valid from 14 July 2025.
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