ICAI

ICAI Guidance Note on CARO 2016

Companies (Auditor’s Report) Order, 2016 (CARO 2016) issued by the Ministry of Corporate Affairs (MCA) is applicable for audits of financial statements for periods beginning on or after 1st April 2015 (FY 2015-16) The new reporting requirements of CARO 2016 are distinguished and from earlier CARO Orders. 

ICAI has come up with its latest guidance on CARO 2016 for the benefits of its chartered accountants members to help them discharge their duties as auditors in accordance with the spirit of the CARO 2016.

The guidance note give clause by clause relevant provisions of CARO 2016 along with the essential Audit Procedures and Reporting. It also contains a clause-by-clause comparison of the reporting requirements of the 2016 Order in comparison to CARO 2015. 

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Download ICAI Guidance note on CARO 2016

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