This document details the Companies (Auditor's Report) Order, 2020 (CARO 2020). It outlines the applicability and non-applicability of the order to various types of companies, including foreign entities. The document specifies the mandatory matters that must be included in an auditor's report, covering areas like property maintenance, financial dealings, statutory compliance, and potential fraud. This is a crucial resource for auditors and company management to ensure compliance with reporting requirements.