The key amendment is the substitution of rule 13(2)(d), now mandating that audit reports be filed electronically in Form ADT-4. It also provides for new formats for Forms ADT-1 (Notice to the Registrar by company for appointment of auditor), ADT-2 (Application for removal of auditor(s) from his/their office before expiry of term) , ADT-3 (Notice of resignation by the auditor), and ADT-4 (Report to the Central Government). This change effective from 14th July 2025, mandates companies to use the updated electronic formats for specific filings.