Companies (Accounts) Amendment Rules, 2023


The Ministry of Corporate Affairs (MCA) has issued the Companies (Accounts) Amendment Rules, 2023. These Rules seek to further amend the Companies (Accounts) Rules, 2014. These Amendment Rules were issued on 20th January, 2023 and are effective from 23rd January, 2023.

The Amendment Rules revise Form No. AOC- 5, i.e., “Notice of Accounts at which books of account are to be maintained”.

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