These rule may be called the Companies (Audit and Auditors) Second Amendment Rules, 2021.
They shall come into force with effect from the 1st April 2021.
| Rule | Companies (Audit and Auditors) Rules 2014 | Companies (Audit and Auditors) Second Amendment 2021 | Comments |
| Rule (11) Other matter to be include in auditor report sub- clause (g) | | Whether the company in respect of financial year commencing on or after the 1stApril 2022 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. | 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 |
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