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CARO 2020 - The devil is in the detail!

In the last article, we dealt with the applicability of CARO 2020 and covered the practical aspects to be kept in mind companies and their auditors as they go about finalising their audit opinion on the consolidated financial statements for the year ending 31 March 2021. In this article, we deal with the reporting requirements related to assets. Maintaining full particulars of property, plant and equipment ('PPE')..

Posted in articles |   518 Views


CARO 2020 - A Stitch in Time Saves Nine

The Central Government issued the Companies (Auditor’s Report) Order, 2020, (CARO 2020/ “the Order”), initially applicable for audits of financial year 2019-20 and onwards. Subsequently, its applicability was deferred by one year and CARO 2020 is now applicable for audits of financial year 2021 and onwards.  There is no significant change in applicability of the Order when compared to the earlier order, except that CARO 2020 applies to consolidated financial s..

Posted in articles |   1734 Views


CARO 2020 - Enlarging Auditor's Responsibility

Recently Ministry of Corporate Affairs has come out with Companies (Auditor's Report) Order, 2020; along with the increase in the scope of many clauses and insertion of new clauses, there is also deletion of an existing clause. ..

Posted in articles |   1665 Views


MCA Guidelines to File the MCA E-form COVID-19 : CAR-2020 & Key Features

Here is how you can file CAR (Companies Affirmation of Readiness towards COVID-19)to confirm Companies readiness to deal with COVID-19...

Posted in articles |   6 comments |   2008 Views


ICAI issues exposure draft of guidance note on CARO, 2020

Introduction 1. The Central Government, in exercise of the powers conferred, under subsection (11) of section 143 of the Companies Act, 2013 (hereinafter referred to as “the Act”), issued the Companies (Auditor’s Report) Order, 2020, (CARO, 2020/ “the Order”) vide Order No. S.O. 849(E) dated 25th February 2020. CARO, 2020 contains certain matters on which the auditors of companies (except auditors of those categories of companies which are specifically exempted under t..

Posted in news |   2780 Views


What's new in CARO 2020?

Company auditor's report order (CARO) 2020..

Posted in articles |   2609 Views




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