The Ministry of Corporate Affairs (MCA) has ushered in significant changes to the audit compliance landscape with the Companies (Audit and Auditors) Amendment Rules, 2025, notified on 30 May 2025. These amendments—effective 14 July 2025—bring important updates to Forms ADT-1, ADT-2, ADT-3, and ADT-4 under the Companies (Audit and Auditors) Rules, 2014.
From electronic filing of fraud reports in Form ADT-4 to new disclosure requirements and revised formats across key audit forms, the changes aim to streamline processes and enhance transparency. Here’s a concise look at what businesses, auditors, and company secretaries need to know before the new forms go live on the MCA V3 portal.
