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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