The Institute of Chartered Accountants of India has announced that the Companies (Auditor’s Report) Order, 2016 (CARO 2016) will be applicable for CA examinations that will be conducted in November 2021 for students who are appearing for CA Inter and Final Exams and students of the old course who opted out of the July 2021 CA Exams. Read the official announcement below:
Board of Studies
The Institute of Chartered Accountants of India
24th July, 2021
Important Announcement for IPCC /Intermediate & Final Students
Applicability of CARO 2016 for November 2021 Examinations

This is to bring to the attention of the students that Companies (Auditor’s Report) Order, 2016 issued by Ministry of Corporate Affairs would be applicable for the IPCC (Opted out), Intermediate, Final (Old - Opted out ) and Final (New) examinations to be held in November 2021.
Director,
Board of Studies