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Guidance Note On The Companies Auditors Report Order – ICAI

Guidance Note On The Companies Auditors Report Order – ICAI

Guidance Note On The Companies Auditors Report Order, 2016 issued by Auditing and Assurance Standards Board – ICAI. The Ministry of Corporate Affairs has issued the Companies (Auditor’s Report) Order, 2016 (CARO 2016) which is applicable for audits of financial statements for periods beginning on or after April 1, 2015.

Guidance Note On The Companies Auditors Report Order

The CARO 2016 contains several new reporting requirements which were not there in the earlier Orders i.e, CARO 2003 and CARO 2015. An urgent need was felt by ICAI for providing appropriate guidance on CARO 2016 to the members so that the requirements and expectations of the Order can be fulfilled in letter and spirit by the auditors.

Auditing and Assurance Standards Board has brought out this Guidance Note on the Companies (Auditor’s Report) Order, 2016 for the benefit of the members. The Guidance Note was initially developed by three expert groups constituted by the Board for this purpose and thereafter finalised with the contribution of all the members of the Board and the Council.

The Guidance Note has been written in an easy to understand language and contains detailed guidance on the various Clauses of CARO 2016 and the various issues and intricacies involved therein. the Guidance Note is comprehensive and self contained reference document for the members.

For more details please visit ICAI Website Announcement section. Source : ICAI

Guidance Note On The Companies Auditors Report Order – ICAI

Guidance Note On The Companies Auditors Report Order

Guidance Note On The Companies Auditors Report Order

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