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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii)]
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
ORDER
New Delhi, the 24th March, 2020
S.O. In the order of the Government of India in the Ministry of Corporate Affairs number S.O. 849(E), dated the 25th February, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 25th February, 2020, in paragraph "2. Auditor's report to contain matters specified in paragraphs 3 and 4", for the words and figures "1st April, 2019", the words and figures "1st April, 2020" shall be substituted.
[F. No. 17/45/2015-CL-V Part I]
(K.V.R. MURTY)
Joint Secretary to the Government of India
FAQ :
CARO 2020 refers to the Companies (Auditor's Report) Order, 2020, which specifies the matters that auditors' reports must contain.
The Ministry of Corporate Affairs has deferred the applicability of CARO 2020.
The original applicability date was 1st April 2019.
The new applicability date for CARO 2020 is 1st April 2020.
CARO 2020 will apply to the financial year 2020-21.
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Notification No : 17/45/2015Published in Corporate Law