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Latest Articles


Physical Verification of Fixed Assets under CARO 2020 – A Practical Guide for CAs

CA, CS, CMA : The article explains why physical verification is more than a compliance exercise, emphasizing the auditor's responsibility to eva...

June 30, 2026 555 Views 0 comment Print

CARO 2020 Applicability: Companies Covered, Exemptions & Reporting Requirements

Corporate Law : This article provides a comprehensive overview of CARO 2020 applicability, including exemptions for small companies, OPCs, Section...

June 1, 2026 1560 Views 0 comment Print

CARO 2020: A Guide for Auditors and Companies

Company Law : Understand the Companies (Auditor's Report) Order, 2020. This guide explains CARO's clauses, reporting requirements, and professio...

September 2, 2025 17115 Views 0 comment Print

Reporting Loans, Guarantees, Securities & Investments under CARO, 2020

Company Law : Learn about CARO, 2020 guidelines for reporting loans, guarantees, security, and investments by companies to ensure compliance and...

July 18, 2024 3870 Views 0 comment Print

Reporting Paragraphs in Audit Report & FAQs on Audit Trail under Rule 11(g)

Company Law : Ensure compliance with updated Reporting on Audit Trail under Rule 11(g) of the Companies (Audit and Auditors) Rules, 2014 for 202...

July 18, 2024 32685 Views 0 comment Print


Latest News


Guidance Note on Companies (Auditor’s Report) Order, 2020 (Revised 2022 Edition) 

Company Law : Guidance Note on the Companies (Auditor’s Report) Order, 2020 (CARO 2020) to provide detailed guidance on reporting requirement...

July 16, 2022 57162 Views 0 comment Print

Exposure Draft of Revised Guidance Note on CARO 2020

Company Law : Exposure Draft of Revised Guidance Note on CARO 2020 issued by the Auditing and Assurance Standards Board of ICAI The Auditing and...

June 11, 2022 5043 Views 0 comment Print

Implementation Guide on Reporting under Rule 11(e) & 11(f) of Companies (Audit and Auditors) Rules, 2014

Company Law : Implementation Guide on Reporting under Rule 11(e) and Rule 11(f) of the Companies (Audit and Auditors) Rules, 2014 The Ministry o...

April 26, 2022 36447 Views 0 comment Print

CARO 2016 applicable for November 2021 CA IPCC /Intermediate/Final Exams

CA, CS, CMA : This is to bring to the attention of the students that Companies (Auditor’s Report) Order, 2016 issued by Ministry of Corporate ...

July 26, 2021 858 Views 0 comment Print

CARO 2020 not applicable for May 2021 CA Examinations

CA, CS, CMA : Companies (Auditor’s Report) Order, 2020 is not applicable for the IPCC, Intermediate, Final (Old) and Final (New) examinations ...

February 11, 2021 5400 Views 0 comment Print


Latest Notifications


NFRA Circular on Statutory Auditors’ Responsibilities in Reporting Fraud in a Company

Company Law : NFRA issued a circular highlighting statutory auditors' obligations to report fraud in accordance with Companies Act, 2013. Circu...

June 26, 2023 12564 Views 0 comment Print

MCA deffers Applicability of CARO 2020 to FY 2021-22

Company Law : MCA vide order dated 17.12.2020 has changed the applicability date of Companies (Auditor’s Report) Order, 2020 to the financial ...

December 17, 2020 69315 Views 0 comment Print

MCA defers applicability of CARO 2020 to 1st April 2020 (FY 2020-21)

Company Law : MCA has vide its order dated 24th March 2020 announced that CARO 2020 will applies, for the financial years commencing on or after...

March 24, 2020 36501 Views 1 comment Print

Companies (Auditor’s Report) Order, 2020 (CARO 2020)

Company Law : (1) This Order may be called the Companies (Auditor's Report) Order, 2020. (2) It shall apply to every company including a foreign...

February 25, 2020 305025 Views 9 comments Print


Companies (Auditor’s Report) Order 2020 (CARO 2020)

March 2, 2020 35646 Views 1 comment Print

In order to bring more transparency & faith in Financials statements of companies, The ministry of corporate affairs introduce the new set of Companies (Auditor’s Report) Order, 2020. In contrast with CARO 2016, Now the Auditor have to report more disclosures on core aspects of financials statement such as: loan defaults, cash losses, Immovable properties […]

Companies (Auditor’s Report) Order, 2020 (CARO 2020)

February 25, 2020 305025 Views 9 comments Print

(1) This Order may be called the Companies (Auditor’s Report) Order, 2020. (2) It shall apply to every company including a foreign company as defined in clause (42) of section 2 of the Companies Act, 2013 (18 of 2013) [hereinafter referred to as the Companies Act], except–

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