GOVERNMENT OF          INDIA
                      MINISTRY OF CORPORATE AFFAIRS
                                 NOTIFICATIOT{
                                           New Delhi,   the [+rb          October,20L4


G.S,R..,.. (E).   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 (1) and (2) of section 469 of the Companies
Act, 2013 (18 of 2013), the Central Government hereby makes the following
rules to amend the Companies (Audit and Auditors) Rules, 2014, namely:-







1. (1) These rules may be called the               Companies (Audit and Auditors)
Amendment Rules, 2014.


(2) They shall come into force on the date of their publication in the Offcial
Gazette.


2. In the   Companies (Audit and Auditors) Rules, 2014, after rule 10, the
following shall be inserted, namely:-

      "10A. For the purposes of clause (i) of sub-section (3) of sectlon 143' for
      the financial years commencing on or after 1st April. 2015, the report of
      the auditor shall state about existence of adequate internal financial
       controls system and its operating effectiveness:
        Provided that auditor of a company may voluntarily include the statement
        referred to in this rule for the financial year commencing on or after 1$
        April, 2014 and ending on or before 31$ March, 2015."









                                                           tF. No. 1d33 2013-CL-V-Partl

                                                                   t$.1

                                                   AMARDEEP SINGH



I{ote ,- The principal rules were published in the Gazette of India, Extraordinary,
Part   II,   Section 3, Sub-section   (i),   vide number G.S.R. 246(E), dated the   3l*
March, 2014.