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New reporting requirements under CARO 2020 and its related impact

August 21, 2021[2021] 129 taxmann.com 234 (Article)
Ministry of corporate affairs (MCA) vide Notification number S.O. 849(E) dated 25th February, 2020, exercised the power conferred under section 143(11) of the Companies Act, 2013, suppressed the Companies (Auditor’s Report) Order, 2016, after consultation with the National Financial Reporting Authority (NFRA) constituted under section 132 of the Companies Act, 2013, instituted Companies (Auditor’s Report) Order, 2020
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