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CARO 2020 Notified by MCA

COMPANY AUDITOR'S REPORT ORDER (CARO), 2020 NOTIFIED


Overview
Ministry of Corporate Affairs has published a notification or Gazette dated March 26th, 2020 on CARO, 2020 which shall come into force or become effective on the date of their publication i.e., 26th day of March, 2020.

Changes via notification (rule 2)

Before amendment: 
Under section 143 of the Companies Act, every auditor report arranged and audit by the auditor on the financial records of every company, to which this instruction applies, for the financial years starts on or after the 1st April, 2019, shall in addition, enclose the matters particularly specified in paragraphs 3 and 4, as may be appropriate.

After amendment: 
Under segment 143 of the Companies Act, each auditor report arranged and audit by the auditor (whether firm or individual) on the fiscal records of every corporation, to which this instruction applies, for the year starts on or after the 1st April, 2020, shall adding together, enclose the matters particularly specified in paragraphs 3 and 4, as may be appropriate.

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30 Mar

Ayushi Agrawal
CS Ayushi Agrawal

All in Startup: Launching a New Idea When Everything is on the line!! But doing something that isn’t done before takes the world from zero to one. NEUSOURCE takes an progressive approach to building startups. THINK OUTSIDE THE INBOX!!