Companies Act 2013 · Rules · G.S.R. 239(E)
Companies (Accounts) Rules, 2014
Books of account (including electronic books, back-up and audit trail), the form and consolidation of financial statements, what the board's report must contain, filing of financial statements (AOC-4 family) and which companies must appoint an internal auditor.
Last checked: 27 October 2026 against the Ministry of Corporate Affairs consolidated rules text.
| Notification | G.S.R. 239(E) dated 31 March 2014 · made for Chapter IX of the Act |
|---|---|
| Act sections | 128, 129, 131, 133, 134, 135, 136, 137, 138 |
| MCA forms | AOC-1, AOC-2, AOC-3, AOC-3A, AOC-4, AOC-4 CFS, AOC-4 XBRL, AOC-4 NBFC (Ind AS), AOC-5, CSR-2 |
| Latest amendment | Companies (Accounts) Second Amendment Rules, 2025, G.S.R. 357(E) dated 30 May 2025 In force from 14 July 2025 (board's report disclosures). MCA's consolidated text shows only the earlier Companies (Accounts) Amendment Rules, 2025, G.S.R. 317(E) dated 19 May 2025, which changed a rule 12(1B) date from 31 March 2025 to 30 June 2025. Source: Gazette reports (not yet in MCA text) · 17 amending notifications shown in MCA's text |
The rules, one by one
Rule numbers and headings follow MCA's consolidated text. Rule 1 (short title) and rule 2 (definitions) are left out unless they matter in practice. The notes are a plain-English guide, not the rule text.
| Rule | Heading | What it says |
|---|---|---|
| 2A | Notice of address where books of account are kept | If books are kept somewhere other than the registered office, Form AOC-5 is filed within 7 days of the board's decision. |
| 3 | Books of account in electronic mode | Electronic books must stay accessible in India. A daily back-up must be kept on servers physically in India. Since 1 April 2023 the accounting software must keep an audit trail (edit log) that cannot be disabled. |
| 4 | Inspection of financial information by directors | |
| 4A | Form of financial statements | Financial statements follow Schedule III to the Act. |
| 5 | Statement of subsidiaries, associates and joint ventures | Their salient features are given in Form AOC-1 with the financial statements. |
| 6 | Consolidation of accounts | Explains how consolidated financial statements are prepared, with exemptions for certain intermediate holding companies. |
| 7 | Transitional provisions on accounting standards | |
| 8 | Matters in the board's report | Lists what the board's report must contain, such as related party contracts (AOC-2), energy conservation, risk management and the CSR annexure. From 14 July 2025 it must also give sexual harassment complaint figures, a Maternity Benefit Act compliance statement and the number of employees by gender (G.S.R. 357(E)). |
| 8A | Board's report of OPC and small company | A shorter board's report for One Person Companies and small companies. |
| 9 | Disclosures about CSR policy | |
| 10 | Salient features of financial statements | The abridged statement is in Form AOC-3 (AOC-3A for certain companies). |
| 11 | Circulation of financial statements in certain cases | |
| 12 | Filing of financial statements | Financial statements are filed in AOC-4. Consolidated statements use AOC-4 CFS. Specified classes use AOC-4 XBRL, and Ind AS NBFCs use their own versions. The CSR report is filed in CSR-2. |
| 13 | Companies required to appoint an internal auditor | Listed companies must appoint one. So must unlisted public companies with paid-up capital of ₹50 crore or more, turnover of ₹200 crore or more, outstanding loans or borrowings from banks or public financial institutions above ₹100 crore, or deposits of ₹25 crore or more at any time in the previous year. Private companies need one if turnover is ₹200 crore or more, or such bank and financial institution borrowings exceed ₹100 crore. |
Related
- AOC-4 filing guide
- XBRL filing applicability
- Section 134 explainer (board's report)
- All Companies Rules · Companies Act 2013 ready reckoner
Other rules explained in detail: Incorporation Rules · Share Capital and Debentures Rules · Acceptance of Deposits Rules · Management and Administration Rules · Audit and Auditors Rules · Appointment and Qualification of Directors Rules · Meetings of Board and its Powers Rules
Sources: Ministry of Corporate Affairs, Acts & Rules e-book (consolidated rules with amendment notes), and the Gazette of India notifications named on this page. This page is a plain-English guide, not the text of the rules. Check the current rule on the MCA portal before relying on it.