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Audit and Auditors Rules Rule 1
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The Companies (Audit and Auditors) Rules, 2014

Rule 1 Short title and commencement

Chapter
I · Appointment and Rotation
Text as on
14 August 2026
1. Short title and commencement. —
(1) These rules may be called as the Companies (Audit and Auditors) Rules, 2014.
(2) They shall come into force on the 1st day of April, 2014.