Search results
The Guidance Note has been revised to provide guidance on the corresponding disclosure requirements of Schedule III to the Companies Act, 2013 which pertain to the clauses of CARO 2020
Guidance Note on Audit of Internal Financial Controls Over Financial Reporting. Revised Guidance Note on Reporting on Fraud under Section 143 (12) of the Companies Act, 2013. Guidance Note on Reporting under Section 143 (3) (f) and (h) of the Companies Act, 2013.
Guidance Note on the Companies (Auditor’s Report) Order, 2020 (Revised 2022 Edition) Implementation Guide on Reporting under Rule 11(e) and Rule 11(f) of the Companies (Audit and Auditors) Rules, 2014 issued by the Auditing and Assurance Standards Board
contains detailed guidance on the various Clauses of CARO 2016 and the various issues and intricacies involved therein. I am also happy that the Guidance Note is comprehensive
Guidance Note is developed to provide detailed guidance on various clauses of CARO 2020 and various issues involved therein in an easy to understand language.
contains detailed guidance on the various Clauses of CARO 2016 and the various issues and intricacies involved therein. I am also happy that the Guidance Note is comprehensive
CARO, 2003 supercedes the earlier Order issued in 1988, viz., Manufacturing and Other Companies (Auditor's Report) Order, 1988 (MAOCARO). The Statement also contains detailed clause-by-clause guidance on all the reporting requirements under the Companies (Auditor's Report) Order 2003.
The Institute of Chartered Accountants of India (ICAI) has issued a guidance note on CARO 2020 (guidance note) which provides guidance on application of the CARO 2020. The guidance note supersedes the guidance note issued by ICAI in April 2016.
We would like to show you a description here but the site won’t allow us.
I. Reporting Under CARO, 2015. As the members are aware, the Ministry of Corporate Afairs, on 10th April, 2015, notified the Companies (Auditor’s Report) Order, 2015 (CARO, 2015). The text of the Order is available on the URL http://www.mca.gov.in/Ministry/ pdf/Companies_Auditors_Report_Order_2015. pdf.
