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Applicability of CARO 2003

Companies Law - PRESS RELEASE - Dated:- 1-4-2015 - We are receiving queries from the members regarding applicability of CARO, 2003 along with Auditors Report on financial statements of companies for the financial year 2014-15. The Ministry of Corporate Affairs (MCA) is working on it and has constituted a Committee for this purpose to analyse the contents of the Order to be made under section 143(11) of the Companies Act, 2013 for the Financial Year 2014-15. ICAI is also a member of the said comm .....

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also ceases to have effect from the said date. Section 143(11) of the Companies Act, 2013 which came into force from 01st April, 2014 provides that the Central Government may, in consultation with the National Financial Reporting Authority, by general or special order, direct, in respect of such class or description of companies, as may be specified in the order, that the auditor s report shall also include a statement on such matters as may be specified therein. Accordingly, it may be noted th .....

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