Audit Remarks on Maintenance of Software with Audit Trail Deferred

As per notification number G.S.R. 206(E) dated 24th March 2021 Auditors were required to give remarks in their Audit Report on Maintenance of Software with Audit Trail. This requirement has been deferred to 1st April 2022.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
Notification

New Delhi, the 1st April, 2021

G.S.R. 248 (E).-In exercise of the powers conferred by sections 139, 143, 147 and 148 read with sub-sections ( 1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Audit and Auditors) Rules, 2014, namely:-

1.(1) These rules may be called the Companies (Audit and Auditors) Second Amendment Rules, 2021.

(2) They shall come into force with effect from the 1st day of April, 2021.

2. In the Companies (Audit and Auditors) Rules, 2014, in rule 11, in clause (g), for 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.

[F. No.1/33/2013.CL-V (Part)]

K.V.R. Murty,
Joint Secretary to the Government of India

Note: The principal rules were published in the Gazatte of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 246(E), dated the 31st March, 2014 and were last amended vide G.S.R. 206(E) dated the 24th March, 2021.