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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 reporting requirements of CARO 2020. The MCA vide notification dated 24th March 2021 issued the amendment to Schedule III to the Companies Act, 2013. The
The Ministry of Corporate Affairs (MCA) has issued the Companies (Auditor’s Report) Order, 2020 (CARO 2020) on 25th February 2020, which was initially applicable for statutory audits of financial statements for periods beginning on or after April 1, 2019.
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.
Jul 16, 2022 · In July 2020, the Auditing and Assurance 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 reporting requirements of CARO 2020.
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.
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Jul 14, 2022 · ICAI has released Guidance Note on CARO 2020 to provide detailed guidance on reporting requirements for auditors, in view of MCA notification dt. 25/02/2020 on the Companies (Auditor’s Report) Order (CARO) 2020, superseding CARO 2016.
