The Companies (Audit and Auditors) Rules, 2014

Rule 2 Definitions

Chapter: I · Appointment and Rotation
Text as on: 14 August 2026

2. Definitions.- (1) In these rules, unless the context otherwise requires,-

(a) “Act” means the Companies Act, 2013 (18 of 2013);

(b) “Annexure” means the Annexure enclosed to these rules;

(d) “Form” or “e-Form” means a form set forth under these rules which shall be used for the matter to which it relates;

(e) “section” means section of the Act.

(2) The words and expressions used in these rules but not defined and defined in the Act or in the Companies (Specification of definitions details) Rules, 2014 shall have the meanings respectively assigned to them in the Act or in the said rules.