Corporate Laws & Corporate Governance Committee
The Institute of Chartered Accountants of India
16th August, 2022
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ANNOUNCEMENT
Sub: Amendment in the Companies (Accounts) Rules, 2014 relating to availability
of books of account and other relevant books and papers maintained in
electronic mode at all times and also details of person in control, if service
provider is located outside India.
This is to inform you that the Ministry of Corporate Affairs vide its notification dated 5th August
2022 has amended the Companies (Accounts) Rules, 2014 regarding availability of books of
account and other relevant books and papers maintained in electronic mode at all times and
also details of person in control, if service provider is located outside India.
The pre and post analysis of the amendments are as follows:
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