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10. REPORTING UNDER COMPANIES AUDITOR’S REPORT ORDER, 2020 [CARO, 2020]

CARO, 2020

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Applicable Audit Report
to Contain
of
Matters to
be included
Reason for
Qualification

1. Applicability of the Order: The CARO, 2020 is an additional reporting requirement.

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The order applies to every company including a foreign company as defined in clause
(42) of section 2 of the Companies Act, 2013. However, the Order specifically exempts
the following classes of companies:

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Private Limited
Banky É Company subject
a to fulfilment
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specified
Small
conditions
company as

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per the Banking
companies Company
Act Exempted
classes of
companies

Insurance
One Person
Company Company
Company
licensed to
operate under
section 8 of
the Companies
Act

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 (i) a banking company as defined in clause (c) of section 5 of the Banking Regulation

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Act, 1949 (10 of 1949);
(ii) an insurance company as defined under the Insurance Act,1938 (4 of 1938);

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(iii) a company licensed to operate under section 8 of the Companies Act;
(iv) a One Person Company as defined under clause (62) of section 2 of the Companies
Act and a small company as defined under clause (85) of section 2 of the
Companies Act; and
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(v) a private limited company, not being a subsidiary or holding company of a public
company, having a paid up capital and reserves and surplus not more than rupees
one crore as on the balance sheet date and which does not have total borrowings
exceeding rupees one crore from any bank or financial institution at any point of
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time during the financial year and which does not have a total revenue as disclosed
in Scheduled III to the Companies Act, 2013 (including revenue from discontinuing
operations) exceeding rupees ten crore during the financial year as per the
financial statements.

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2. Auditor's report to contain matters specified in paragraphs 3 and 4: Every report
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made by the auditor under section 143 of the Companies Act, 2013 on the accounts
of every company audited by him, to which this Order applies, for the financial year,

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shall in addition, contain the matters specified in paragraphs 3 and 4, as may be
applicable.
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It may be noted that the Order shall not apply to the auditor’s report on
consolidated financial statements except clause (xxi) of paragraph 3.
3. Matters to be included in the auditor's report: The auditor's report on the accounts
d of a company to which this Order applies shall include a statement on the following
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matters, namely:-

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(i) (a) (A) whether the company is maintaining proper records showing full particulars,
including quantitative details and situation of Property, Plant and Equipment;
(B) Whether the company is maintaining proper records showing full particulars
of intangible assets;

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(b) Whether these Property, Plant and Equipment have been physically verified by the

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