The Ministry of Corporate Affairs (MCA) notified Companies (Audit and Auditors) Second Amendment Rules, 2021 which seeks to amend the Companies (Audit and Auditors) Rules, 2014.
In the Companies (Audit and Auditors) Rules, 2014, in rule 11, in clause (g), for the words “Whether the company”, the words, figures and letters “Whether the company, in respect of financial years commencing on or after the 1st April, 2022,” shall be substituted.
The notification will come into force from April 1, 2021.
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