MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 16th February, 2018
G.S.R. 174(E).—In exercise of the powers conferred by 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, 2018.
(2) They shall come into force on the date of their publication in the Official Gazette.
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