What is the most recent legislation in India concerned with the preparation and auditing of accounts.?

The most recent legislation in India concerning the preparation and auditing of accounts is the Companies Act, 2013, which has undergone amendments over the years to enhance corporate governance and financial transparency. The Act outlines the requirements for financial statements, auditing standards, and the responsibilities of auditors. Additionally, the Ministry of Corporate Affairs periodically issues notifications and amendments to further refine the regulatory framework, including updates related to the Indian Accounting Standards (Ind AS).