ICAI issues revised Guidance Note on CARO 2020 (Revised 2022 Edition)
In July 2020, the ICAI had issued the “Guidance Note on the Companies (Auditor’s Report) Order, (CARO) 2020” to provide guidance on reporting requirements of CARO 2020.
The CARO 2020 is applicable for audits of financial year 2021-22 and onwards. In 2020, ICAI had also issued Multiple Choice Questions (MCQs) on Guidance Note on CARO 2020
The Ministry of Corporate Affairs had amended Schedule III of the Companies Act, 2013. The said Schedule III, as amended, requires various disclosures in financial statements some of which are corresponding to the reporting requirements of CARO 2020.
ICAI has already issued a revised Guidance Note on Schedule III of Companies Act 2013 – January 2022 Edition. Also, ICAI has issued
In view of the above, ICAI has issued a revised “Guidance Note on the Companies (Auditor’s Report) Order, 2020 (Revised 2022 Edition)” to provide guidance on various clauses of CARO 2020 as per amended provisions
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