The Central Government has issued the Companies (Auditor’s Report) Order, 2015 (hereinafter referred to as “CARO, 2015”) dated 10th April, 2015 specifying only 12 matter that are required to be specified in the Auditor’s Report for the financial year ending 31st March, 2015.
A compative analysis of CARO, 2003 and CARO, 2015 is summarized below.
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