CA Rajat K Acharjee

CA Rajat K AcharjeeIn view of the publication of Companies (Auditor’s Report) Order, 2015 dt. 10.04.2015 which is applicable to every report made by the auditor under section 143 of the Companies Act, on the accounts of every company examined by him for the financial year commencing on or after 1st April, 2014.

A comparative analysis have been made of these Orders in last 3 decades since its inception in September 1988. It shows the additions , deletions , alterations and retentions of the original clauses.

Download Comparative Analysis

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  1. Devesh Khanna says:

    Agree. Please be cautious while posting something on public forum. This big mistake?. Pls correct or remove this soon.


  2. Sonal Batra says:

    Dear Mr. Rajat K Acharjee

    This article is incorrect as the version of CARO 2003 used in your comparision is onld one. This was revised in Novemver, 2004. And hence the sumary is also incorrect. Request you to please take necessary actions to correct this soon.


  3. S.Banerjee says:

    It’s a nice article. In fact whenever we encounter any new provisions we tend to forget the old ones and this way we miss the relevance of the new provisions. With the help of this type of comparison we can really relate the relevance of new provision and weigh the effect of new provision with the changing economic scenario. Thanks.

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