This is to inform you that the Ministry of Corporate Affairs vide Order dated 17.12.2020 has extended the applicability date of Companies (Auditor’s Report) Order, 2020 for one more year, i.e. for the financial years commencing on or after the 1st April, 2021.

Accordingly, CARO, 2020 will be applicable from FY 2021-22 and onwards.

Order is available at the Link: http://egazette.nic.in/WriteReadData/2020/223784.pdf

Companies (Auditor’s Report) Order, 2020 can be accessed at the Link:
http://www.mca.gov.in/Ministry/pdf/Orders_25022020.pdf

Members may note the above.

Sincerely Yours,

Chairman and Vice Chairman
Corporate Laws & Corporate Governance Committee
The Institute of Chartered Accountants of India