Applicability of Company (Audit Report) Order, 2016, Cash Flow Statement (CFS), Internal Financial Control (IFC), Tax Audit Etc. for Financial Year 2019-2020 (Assessment Year 2020-2021)
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LOAN TO DIRECTOR’S (SECTION 185 OF COMPANIES ACT, 2013)
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Fast Track Merger mode of Merger or Amalgamation of certain companies (Section 233)
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CARO was introduced to get reports on certain matters that Ministry of Corporate Affairs (MCA) deemed important. Thus, auditor of those entities on which CARO is applicable is required to report on the clauses given under this order after performing procedures for verification on the matters enumerated.
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During the challenging time for everyone, companies are no exception. Preparation of the financials and submission for audit is challenging.
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