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CARO 2020 and Revised Schedule III: A paradigm shift for companies and auditors

August 24, 2021[2021] 129 taxmann.com 293 (Article)
In the past 4-5 years, there have been several instances of large-scale corporate frauds in India that have led to the collapse of many businesses. Resultantly, there have been increasing concerns and regulatory oversight on the companies, independent directors and auditors.
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