MCA Amends Auditor Related Forms ADT-1, ADT-2, ADT-3 and ADT-4
The Ministry of Corporate Affairs has issued a notification regarding the changes made in the Companies (Audit and Auditors) Rules, 2014, by the central government. These changes are applicable from July 14, 2025.
As per the notification issued by MCA dated May 30, 2025, “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…“. Here are the key changes:
- These rules may be called the Companies (Audit and Auditors) Amendment Rules, 2025 and will come into effect from July 14, 2025.
- Form ADT-4 must now be filed electronically.
- Two clauses (e) and (f) will be removed.
- Forms ADT-1 to ADT-2, ADT-3 and ADT-4 have been replaced with new versions. The updated forms are provided in the notification.
Refer to the official notification for more information.