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    • 1st April, 2021

      • By the above said amendment, the Ministry of Corporate Affairs (MCA) has changed the applicability date of CARO, 2020 to the financial years commencing on or after the 1st April, 2021. So, CARO 2020 will be applicable from Financial Year 2021-22.
      taxguru.in/company-law/applicability-caro-2020-financial-year-2021-22.html

      Applicability of CARO, 2020 from Financial Year 2021-22

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  3. taxguru.in › company-law › caro-reporting-formatCARO REPORTING Format as applicable from 01st April 2022

    Jul 5, 2022 · Understand the CARO Reporting format applicable from April 2022 for companies. Learn about the exemptions and requirements for financial statements.

  4. taxguru.in › company-law › applicability-caro-2020Applicability of CARO, 2020 from Financial Year 2021-22

    Jan 8, 2021 · By the above said amendment, the Ministry of Corporate Affairs (MCA) has changed the applicability date of CARO, 2020 to the financial years commencing on or after the 1st April, 2021. So, CARO 2020 will be applicable from Financial Year 2021-22.

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  6. cleartax.in › s › caro-companies-auditors-reportCompanies (Auditor's Report) Order, 2020 - Applicability ...

    • Introduction to Caro 2020
    • Applicability of Caro 2020
    • Reporting Requirements Under Caro 2020
    • Detailed Reporting Under Each Clause

    CARO 2020 is a new format for the issue of audit reports in case of statutory audits of companies under Companies Act, 2013. CARO 2020 has included additional reporting requirements after consultations with the National Financial Reporting Authority(NFRA). NFRA is an independent regulatory body for regulating the audit and accounting profession in ...

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    CARO 2020 is applicable for all statutory audits commencing on or after 1 April 2021corresponding to the financial year 2020-21. The order is applicable to all companies which were covered by CARO 2016. Thus, CARO 2020 applies to all the companies currently, including a foreign company. However, it does not apply to the following companies: 1. One ...

    See full list on cleartax.in

    The auditor’s report (CARO 2020) shall include a statement on the following matters, namely: 1. Details of tangible and intangible assets. 2. Details of inventory and working capital. 3. Details of investments, any guarantee or security or advances or loans given. 4. Compliance in respect of a loan to directors. 5. Compliance in respect of deposits...

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    1. Details of tangible and intangible assets 1. Whether the records maintained by the company display the complete particulars on the details, quantity and situation of tangible and intangible assets. 2. Whether the records maintained by the company display full particulars on the details, quantity and situation of plant, property and equipment. 3....

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  7. taxguru.in › corporate-law › caro-checklist-2022CARO Checklist 2022 - Tax Guru

    Sep 22, 2022 · Article contains Checklist for Matters to be included in auditor’s report under Companies (Auditor’s Report) Order (CARO) as applicable for financial statement of Financial year 2021-22.

  8. corpbiz.io › learning › applicability-of-caro-reportApplicability of CARO Report - Companies Auditor's Report ...

    Jul 13, 2022 · Applicability of CARO Report 2020 is for audits of the financial year 2021-2022 and onwards. Applicability of the CARO Report is also dependent on the type of companies as there are certain kinds of companies over which this does not apply, such as banking and insurance companies.

  9. cag.gov.in › uploads › mediaGuidance Note on the Companies (Auditor’s Report) Order, 2020 ...

    Preface The Ministry of Corporate Affairs (MCA) issued the Companies (Auditor’s Report) Order, 2020 (CARO 2020) on 25th February 2020. CARO 2020 was initially applicable for audits of financial

  10. assets.kpmg.com › content › damCARO 2020 Enhanced Reporting - KPMG

    In 2020, the Ministry of Corporate Affairs (MCA) issued a revised CARO (CARO 2020) which is applicable to wide range of companies. It has been revised to help curb corporate scams and intends to introduce transparency and accountability in the audited financial numbers.

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