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Company Auditor’s Report Order (CARO)(an examination of reporting on specified matters)

March 31, 2021[2021] 125 taxmann.com 414 (Article)
The Company Auditor’s Report Order (CARO) 2016 was issued by the Ministry of Corporate Affairs (MCA) superseding the earlier order of CARO 2015. The objective of the issue of this order, in the opinion of MCA, was that there are certain particular issues which are important to be reported with the financial statements for certain entities as a part of their audit reports. The auditor of such prescribed entities is required to report on the points mentioned under this order after performing proce
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