ICAI Multiple Choice Questions (MCQs) on Guidance Note on CARO 2020
The Ministry of Corporate Affairs issued the Companies (Auditor’s Report) Order, 2020 (CARO 2020) on 25th February 2020 which was initially applicable for the financial years commencing on or after the 1st April, 2019.
However, due to Covid-19 pandemic, its applicability has been extended for statutory audits of financial statements for periods beginning on or after April 1, 2020.
In order to supplement Guidance Note on the Companies (Auditor’s Report) Order, 2020, the ICAI has released a publication called “Multiple Choice Questions (MCQs) on Guidance Note on the Companies (Auditor’s Report) Order, 2020”.
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