MINISTRY OF CORPORATE AFFAIRS
NOTIFICA TION
New Delhi, the 7 May, 2018
G.S.R. 432 (E).- Tn exercise of the powers conferred by sections 139, 143, 147 and 148 read with sub-sections
(I) and (2) of section 469 of the Companies Act, 2013 (18 of 20 13), the Central Government hereby makes the following
rules further to amend the Companies (Audit and Auditors) Rules, 2014, namely:-
I. Short title and commencement.- (I) These rules may be called the Companies (Audit and Auditors) Amendment
Rules, 2018.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Companies (Audit and Auditors) Rules, 2014 (hereinafter referred to as the principal rules), in rule 3,-
(a) Explanation shall be omitted;
(b) proviso to sub-rule (7) shall be omitted.
3. In the principal rules, rule 9 shall be omitted.
4. Tn the principal rules, in rule lOA, for the word’ “adequate internal financial controls system”, the words “internal
financial controls with reference to financial statements” shall be substituted.
[\WI II-“&us 3(i)] 3
f
5. Tn the principal rules, in rule 14,-
(a) in clause (a), in sub-clause (i), for the words, “who is a cost accountant in practice”, the words “who is a cost
accountant” shall be substituted;
(b) in clause (b) for the words “who is a cost accountant in practice”, the words “who is a cost accountant” shall be
substituted.
IF. No.I/33/2013.CL-Y (Part»)
K.Y.R. MURTY, n. Secy.
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