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  1. %PDF-1.4 %âãÏÓ 1 0 obj /Type /Page /MediaBox [ 0 0 612 792 ] /Resources /ColorSpace /CS1 3 0 R >> /XObject /Im6 4 0 R >> >> /Contents 5 0 R /Parent 2 0 R /Rotate ...

    • Guidance Note on the Companies (Auditor's Report) Order, 2020 (Revised 2022 Edition)
    • Guidance Note on the Companies (Auditor’s Report) Order, 2020.
    • Guidance Note on Audit of Consolidated Financial Statements (Revised 2016)
    • Guidance Note on Reports or Certificates for Special Purposes (Revised 2016)
  2. The 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. This Guidance Note is quite comprehensive and self-contained reference document to assist the members in discharging their duties efficiently. compliment CA. G. Sekar, Chairman, CA. (Dr.)

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  3. 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

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  5. Standards Board of ICAI issued the Guidance Note on the Companies (Auditor’s Report) Order, 2020 (“Guidance Note on CARO 2020”) to provide detailed guidance to auditors on various

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  7. The purpose of the Statement is to enable the members of the Institute to comply with the requirements of the Companies (Auditor's Report) Order, 2003. The Central Government, in exercise of the powers conferred under section 227 (4A) of the Companies Act, 1956, had issued CARO, 2003 in June 2003.