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Audit and Auditors Rules Chapter I
The Companies (Audit and Auditors) Rules, 2014

Chapter I Appointment and Rotation

Rules
6 · rules 1 to 6
Text as on
14 August 2026
  1. Rule 1 Short title and commencement
  2. Rule 2 Definitions
  3. Rule 3 Manner and procedure of selection and appointment of auditors
  4. Rule 4 Conditions for appointment and notice to Registrar
  5. Rule 5 Class of Companies
  6. Rule 6 Manner of rotation of auditors by the companies on expiry of their term