1 Replies
Jatin Bajaj
(CS)
(2930 Points)
Replied 03 March 2018
As per Section 143 (11), it is mandatory obligation for the Auditors to post their Comments in theirAudit Report.
CARO Report is applicable on all the Companies except the following companies
Private Company having the turnover of less than 10 crore in a year
AND
Private Company having borrowing from banks and finacial institution less than 1 crores
And
Private Companies which is not the holding or subsidiary of Public Company
All small companies
OPC Companies
Section 8 Companies
Insurance Companies
Banking Companies
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