Salient Features of CARO, 2020 (Companies (Auditor’s Report) Order, 2020)

• February 27, 2020
• CA Chandan Agarwal's Office

MINISTRY OF CORPORATE AFFAIRS vide notification dated 25^th February 2020, has published Companies (Auditor’s Report) Order, 2020 in exercise of the powers conferred by:

• Section 143(11) of the Companies Act, 2013 (18 of 2013) and
• in supersession of the Companies (Auditor’s Report) Order, 2016, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 1228 (E), dated the 29th March, 2016, except as respects things done or omitted to be done before such supersession,
• consultation with the National Financial Reporting Authority constituted under section 132 of the Companies Act, 2013

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