This document is the official order for the Companies (Auditor's Report) Order, 2020 (CARO 2020), issued by the Ministry of Corporate Affairs in India. It supersedes the previous CARO 2016 and outlines specific matters that auditors must include in their reports for companies, covering areas like property, plant, equipment, inventory, investments, loans, and statutory compliance. This order is essential for auditors and companies to ensure proper financial reporting and compliance with the Companies Act, 2013.