{"id":246183,"date":"2021-03-26T13:54:00","date_gmt":"2021-03-26T08:24:00","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=246183"},"modified":"2021-03-26T13:54:00","modified_gmt":"2021-03-26T08:24:00","slug":"companies-audit-and-auditors-amendment-rules-2021","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/03\/26\/companies-audit-and-auditors-amendment-rules-2021\/","title":{"rendered":"Companies (Audit and Auditors) Amendment Rules, 2021"},"content":{"rendered":"

The Ministry of Corporate Affairs (MCA) has issued Companies (Audit and Auditors) Amendment Rules, 2021 via Notification dated 24.03.2021. The Rules shall come into force from 1st<\/sup> April, 2021. The Amendment has omitted clause (d) in Rule 11 and also provided for inclusion of following clauses in Auditors report by way of inserting Clause (e), (f) and (g) to Rule 11 of Companies (Audit and Auditors) Rules, 2014 in the following manner:<\/p>\n

 <\/p>\n

\u201c2. In the Companies (Audit and Auditors) Rules, 2014, in rule 11, –<\/em><\/p>\n

(1) clause (d) shall be omitted.<\/em><\/p>\n

(2) after clause (d), the following clauses shall be inserted, namely: –<\/em><\/p>\n

\u201c(e) (i) Whether the management has represented that, to the best of its knowledge and belief, other than as disclosed in the notes to the accounts, no funds have been advanced or loaned or invested (either from borrowed funds or share premium or any other sources or kind of funds) by the company to or in any other person(s) or entity(ies), including foreign entities (\u201cIntermediaries\u201d), with the understanding, whether recorded in writing or otherwise, that the Intermediary shall, whether, directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the company (\u201cUltimate Beneficiaries\u201d) or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries;<\/em><\/p>\n

(ii) Whether the management has represented, that, to the best of it\u2019s knowledge and belief, other than as disclosed in the notes to the accounts, no funds have been received by the company from any person(s) or entity(ies), including foreign entities (\u201cFunding Parties\u201d), with the understanding, whether recorded in writing or otherwise, that the company shall, whether, directly or indirectly, lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Funding Party (\u201cUltimate Beneficiaries\u201d) or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries; and <\/em><\/p>\n

(iii) Based on such audit procedures that the auditor has considered reasonable and appropriate in the circumstances, nothing has come to their notice that has caused them to believe that the representations under sub-clause (i) and (ii) contain any material mis-statement.<\/em><\/p>\n

(f) Whether the dividend declared or paid during the year by the company is in compliance with section 123 of the Companies Act, 2013.<\/em><\/p>\n

(g) Whether the company has used such accounting software for maintaining its books of account which has a feature of recording audit trail (edit log) facility and the same has been operated throughout the year for all transactions recorded in the software and the audit trail feature has not been tampered with and the audit trail has been preserved by the company as per the statutory requirements for record retention.\u201d.<\/em>\u201d<\/p>\n

 <\/p>\n

*Tanvi Singh, Editorial Assistant has put this story together.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

The Ministry of Corporate Affairs (MCA) has issued Companies (Audit and Auditors) Amendment Rules, 2021 via Notification dated 24.03.2021. The Rules shall <\/p>\n","protected":false},"author":121,"featured_media":244192,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[],"class_list":["post-246183","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations"],"yoast_head":"\nCompanies (Audit and Auditors) Amendment Rules, 2021 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2021\/03\/26\/companies-audit-and-auditors-amendment-rules-2021\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Companies (Audit and Auditors) Amendment Rules, 2021\" \/>\n<meta property=\"og:description\" content=\"The Ministry of Corporate Affairs (MCA) has issued Companies (Audit and Auditors) Amendment Rules, 2021 via Notification dated 24.03.2021. 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Ministry of Corporate Affairs (MCA) has issued Companies (Audit and Auditors) Second Amendment Rules, 2021. The Rules came into force on 1st April, 2021. They further amend the Companies (Audit and Auditors) Rules, 2014 in the following manner: In the Companies (Audit and Auditors) Rules, 2014, in rule 11,\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/MicrosoftTeams-image-47.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/MicrosoftTeams-image-47.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/MicrosoftTeams-image-47.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/MicrosoftTeams-image-47.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/MicrosoftTeams-image-47.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":7059,"url":"https:\/\/www.scconline.com\/blog\/post\/2014\/10\/16\/rule-10-a-to-be-inserted-after-rule-10-in-the-companies-audit-and-auditors-rules-2014\/","url_meta":{"origin":246183,"position":1},"title":"Rule 10 A to be inserted in the Companies (Audit and Auditors) Rules, 2014","author":"Sucheta","date":"October 16, 2014","format":false,"excerpt":"On October 14, 2014 the Central Government in exercise of powers conferred by sub-sections (1), (2) and (4) of section 139, sub-sections (1); and (2) of section 140, sub-section (3) of section 141, sub-sections (2), (3), (8) and (12) of section 143, sub-section (3) of section 148 read with sub-sections\u2026","rel":"","context":"In "Foreign Legislation"","block_context":{"text":"Foreign Legislation","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/foreign\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":259294,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/30\/legislation-year-end-round-up-2021\/","url_meta":{"origin":246183,"position":2},"title":"Legislation Year End Round-Up 2021","author":"Bhumika Indulia","date":"December 30, 2021","format":false,"excerpt":"Here is the quick recap of all important legislation's of the year 2021","rel":"","context":"In "Legal RoundUp"","block_context":{"text":"Legal RoundUp","link":"https:\/\/www.scconline.com\/blog\/post\/category\/columns-for-roundup\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/12\/MicrosoftTeams-image-201.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/12\/MicrosoftTeams-image-201.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/12\/MicrosoftTeams-image-201.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/12\/MicrosoftTeams-image-201.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/12\/MicrosoftTeams-image-201.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":222294,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/11\/19\/companies-meetings-of-board-and-its-powers-second-amendment-rules-2019-notified\/","url_meta":{"origin":246183,"position":3},"title":"Companies (Meetings of Board and its Powers) Second Amendment Rules, 2019 — Notified","author":"Bhumika Indulia","date":"November 19, 2019","format":false,"excerpt":"Central Government hereby makes the following rules further to amend the Companies (Meetings of Board and its Powers) Rules, 2014, namely:- 1. (1) These rules may be called the Companies (Meetings of Board and its Powers) Second Amendment Rules, 2019. (2) They shall come into force on the date of\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":214252,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/05\/02\/investor-education-and-protection-fund-authority-accounting-audit-transfer-and-refund-amendment-rules-2019-notified\/","url_meta":{"origin":246183,"position":4},"title":"Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Amendment Rules, 2019 — Notified","author":"Bhumika Indulia","date":"May 2, 2019","format":false,"excerpt":"G.S.R. 343(E)\u2014In exercise of the powers conferred by sub-sections (1), (2), (3), (4), (8), (9), (10) and (11) of Section 125 and sub-section (6) of Section 124, read with Section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules, further to amend\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":218582,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/08\/23\/central-govt-notifies-nidhi-amendment-rules-2019\/","url_meta":{"origin":246183,"position":5},"title":"Central Govt. notifies — Nidhi (Amendment) Rules, 2019","author":"Bhumika Indulia","date":"August 23, 2019","format":false,"excerpt":"G.S.R. 467(E)\u2014In exercise of the powers conferred by sub-section (1) of Section 406 read with sub-sections (1) and (2) of Section 469 of the Companies Act, 2013, the Central Government hereby makes the following rules, to amend the Nidhi Rules, 2014, namely:- 1. (1) These Rules may be called the\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/246183","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/121"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=246183"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/246183\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/244192"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=246183"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=246183"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=246183"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}