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The Companies (Audit and Auditors) Rules, 2014
Act ID: 2014
The Companies (Audit and Auditors) Rules, 2014
"Rules relating to audit and auditors of companies."
Table of Contents
15 Sections
Ch. 1
Full Text
S.1
Short title and commencement
S.2
Consecutive years shall mean all the preceding financial years for which the individual auditor has been the auditor until there has been a break by five years or more
S.3
Manner and procedure of selection and appointment of auditors
S.4
Conditions for appointment and notice to Registrar
S.5
Class of Companies
S.6
Manner of rotation of auditors by the companies on expiry of their term
S.7
Removal of the auditor before expiry of his term
S.8
Resignation of auditor
S.9
[ [Omitted by Notification No. G.S.R. 432(E), dated 7.5.2018 (w.e.f. 31.3.2014).]
S.10
Disqualifications of auditor
S.10A
[ [Inserted by Notification No. G.S.R. 722(E), dated 14.10.2014 (w.e.f. 31.3.2014).]
S.11
Other matters to be included in auditors report
S.12
Duties and powers of the company's auditor with reference to the audit of the branch and the branch auditor
S.13
Reporting of frauds by auditor
S.14
Remuneration of the Cost Auditor