MCQs on Guidance Note on Companies (Auditor’s Report) Order, 2020


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Multiple Choice Questions (MCQs) on Guidance Note on the Companies (Auditor’s Report) Order, 2020

  • The Ministry of Corporate Affairs (MCA) issued the Companies (Auditor’s Report) Order, 2020 (CARO 2020) on 25th February 2020.
  • CARO 2020 would be applicable for audits of financial year 2020-21 and onwards.
  • CARO 2020 contains several significant changes and several new reporting requirements vis-à-vis CARO 2016.
  • The Auditing and Assurance Standards Board (AASB) of ICAI has issued the Guidance Note on the Companies (Auditor’s Report) Order, 2020 (Guidance Note on CARO 2020) under the authority of the Council of ICAI for providing detailed guidance to the members on CARO 2020.
  • AASB has also developed supplementary resources on Guidance Note on CARO 2020 to provide support to the members so that they can fulfill the requirements of CARO 2020 in letter and spirit. These resources include video lectures, audio book and MCQs on Guidance Note on CARO 2020 which are available on the Digital Learning Hub of ICAI.
Download MCQs on Guidance Note on the Companies (Auditor’s Report) Order, 2020 

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