| 1 Short Title and Commencement – The Companies (Audit and Auditors) Rules, 2014 |
| 2 Definitions – The Companies (Audit and Auditors) Rules, 2014 |
| 3 Manner and Procedure of Selection and Appointment of Auditors |
| 4 Conditions for Appointment and Notice to Registrar |
| 5 Class of Companies |
| 6 Manner of Rotation of Auditors by the Companies on Expiry of Their Term |
| 7 Removal of the Auditor Before Expiry of his Term |
| 8 Resignation of Auditor |
| 9 Liability to Devolve on Concerned Partners Only |
| 10 Disqualifications of Auditor |
| 10A Rule |
| 11 Other matters to be Included in Auditors Report |
| 12 Duties and Powers of the Company’s Auditor with Reference to the Audit of the Branch and the Branch Auditor |
| 13 Reporting of Frauds by Auditor and Other Matters |
| 14 Remuneration of the Cost Auditor |