{"id":13888,"date":"2018-08-28T13:36:18","date_gmt":"2018-08-28T13:36:18","guid":{"rendered":"https:\/\/www.legalraasta.com\/blog\/?p=13888"},"modified":"2026-04-08T11:11:48","modified_gmt":"2026-04-08T05:41:48","slug":"audit-auditors-amendment-rules-2018","status":"publish","type":"post","link":"https:\/\/www.legalraasta.com\/blog\/audit-auditors-amendment-rules-2018\/","title":{"rendered":"The Companies (Audit and Auditors) Amendment Rules, 2018"},"content":{"rendered":"<div class=\"fsize16\">\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_73 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.legalraasta.com\/blog\/audit-auditors-amendment-rules-2018\/#Introduction_to_CompaniesAudit_and_Auditors_Rules\" title=\"Introduction to Companies(Audit and Auditors) Rules\">Introduction to Companies(Audit and Auditors) Rules<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.legalraasta.com\/blog\/audit-auditors-amendment-rules-2018\/#Who_is_an_Auditor\" title=\"Who is an Auditor?\">Who is an Auditor?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.legalraasta.com\/blog\/audit-auditors-amendment-rules-2018\/#Auditors_and_the_Revolving_Door\" title=\"Auditors and the Revolving Door\">Auditors and the Revolving Door<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.legalraasta.com\/blog\/audit-auditors-amendment-rules-2018\/#Rotating_Auditors_Where_is_it_Applicable\" title=\"Rotating Auditors: Where is it Applicable?\">Rotating Auditors: Where is it Applicable?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.legalraasta.com\/blog\/audit-auditors-amendment-rules-2018\/#Amendments_to_Audit_and_Auditors_rule\" title=\"Amendments to Audit and Auditors rule\">Amendments to Audit and Auditors rule<\/a><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Introduction_to_CompaniesAudit_and_Auditors_Rules\"><\/span><strong>Introduction to Companies(Audit and Auditors) Rules<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">In a notification released on the 31st of March, 2014 the Ministry of Corporate Affairs released a notification with regards to the Appointment of Auditors and Auditing Procedures along with reporting of fraud in companies. This set of rules has been conveniently named The Companies(Audit and Auditors) Rules. A <a href=\"https:\/\/www.legalraasta.com\/blog\/audit-private-limited-company\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: #0000ff;\">statutory audit<\/span><\/a> has now become a part and parcel in governance as well as smooth operations of an organization.<\/p>\n<p>The companies act and set of rules derived from them have brought about a tremendous revolution in conducting the audit of a company.<\/p>\n<h2 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Who_is_an_Auditor\"><\/span><strong>Who is an Auditor?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>There are two specifications of who can be classified as a legitimate auditor for a company\/organization and they are as follows:<\/p>\n<ol>\n<li>An individual who is a CA within the meaning of the CA Act, 1949 and is in possession of a valid CA license.<\/li>\n<li>An audit firm where a majority of partners are practicing CAs.<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.legalraasta.com\/llp-registration\/\" target=\"_blank\" rel=\"noopener noreferrer\"> LLP incorporation<\/a><\/span> is necessary for the firm under consideration.<\/li>\n<\/ol>\n<h2 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Auditors_and_the_Revolving_Door\"><\/span><strong>Auditors and the Revolving Door<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The rules under the act specify a unique concept of rotation of auditors. This means no auditor\/audit firm can have two continuous tenures. The revolving door policy of Auditors accomplishes the following tasks.<\/p>\n<ul>\n<li>Long-lasting independence of Auditor from the companies<\/li>\n<li>Increasing the scope of growth of other Audit Firms.<\/li>\n<\/ul>\n<p>Many companies are often reluctant to change their auditors. This policy helps eradicate that trend<\/p>\n<h2 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Rotating_Auditors_Where_is_it_Applicable\"><\/span><strong>Rotating Auditors: Where is it Applicable?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The following classes of companies have to comply with the rules appoint a new auditor after every tenure.<\/p>\n<ul>\n<li>Listed Companies<\/li>\n<li>Prescribed Companies\n<ul>\n<li>Public Companies having share capital more than Rs. 10 crore<\/li>\n<li>Private companies having a share capital of more than Rs. 20 crore<\/li>\n<li>Private\/Public cos borrowings from banks, financial institutions or public deposits is Rs. 50crores or more.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>On the 7th of May, The Ministry Made A second amendment to the rules introducing minor changes to the law.<\/p>\n<h2 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Amendments_to_Audit_and_Auditors_rule\"><\/span><strong>Amendments to Audit and Auditors rule<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In a notification released on the 7th of May, 2018 the MCA made sweeping amendments to streamline the audit process and simplify auditor requirements for companies. Following are the amendments made to the rule<\/p>\n<ul>\n<li>Rule 3 &#8211; Explanation Omitted, Provision to sub-rule(7) of rule 3 has been omitted.<\/li>\n<li>In the principal rules (Audit and Auditor Rules, 2014),\u00a0 Rule 9 has been omitted<\/li>\n<li>The words &#8220;adequate internal financial controls system&#8221; have been replaced with &#8220;internal financial controls with reference to financial statements&#8221; in rule 10A.<\/li>\n<li>In subclause(i) of clause (a), rule 14, The words &#8220;who is a cost accountant in practice&#8221; are replaced by &#8220;who is a cost accountant&#8221;<\/li>\n<li>Rule 14, Subclause(b), The words &#8220;who is a cost accountant in practice&#8221; are replaced by &#8220;who is a cost accountant&#8221;.<\/li>\n<\/ul>\n<p>You can refer the <a href=\"http:\/\/www.mca.gov.in\/Ministry\/pdf\/CompaniesBoardsPowersRules_07052018.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: #0000ff;\">official notification<\/span><\/a> released by the Ministry of Corporate Affairs.<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.legalraasta.com\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: #0000ff;\">LegalRaasta<\/span><\/a> understands that it can be a daunting task to keep up with the frequent changes and amendments. Follow our <a href=\"https:\/\/www.legalraasta.com\/blog\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: #0000ff;\">blog<\/span><\/a> to stay up to date with the latest in companies law. We also specialize in a vast range of services for <a href=\"https:\/\/www.legalraasta.com\/private-limited-company-registration\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: #0000ff;\">ROC compliances<\/span><\/a> of <a href=\"https:\/\/www.legalraasta.com\/private-limited-company-registration\/\" target=\"_blank\" rel=\"noopener noreferrer\">c<span style=\"color: #0000ff;\">ompany registration procedures<\/span><\/a> among others. Talk to us by calling at <span style=\"color: #0000ff;\">+91-8750048585<\/span> or by sending an e-mail at <a href=\"mailto:contact@legalraasta.com\"><span style=\"color: #0000ff;\">contact@legalraasta.com<\/span><\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Introduction to Companies(Audit and Auditors) Rules In a notification released on the 31st of March, 2014 the Ministry of Corporate Affairs released a notification with regards to the Appointment of Auditors and Auditing Procedures along with reporting of fraud in companies. This set of rules has been conveniently named The Companies(Audit and Auditors) Rules. A statutory [&hellip;]<\/p>\n","protected":false},"author":15,"featured_media":13893,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[556],"tags":[308,288,289,290],"class_list":["post-13888","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-company-articles","tag-amendment-rules-2018","tag-auditor-and-audit","tag-auditor-rules","tag-rules-for-auditor"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Companies (Audit and Auditors) Amendment Rules 2018 | LegalRaasta<\/title>\n<meta name=\"description\" content=\"The companies act and set of rules derived from them have brought about a tremendous revolution in conducting the audit of a company.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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