The MCA has amended the Companies (Auditor’s Report) Order, 2020 to provide that it shall apply from 1 April 2021, that is, from financial year 2021-22 instead of 2020-21 as was notified earlier. The said Order provides for the detailed list of matters to be included in the Auditor’s Report of every company governed by the Order (Refer update dated 26 February 2020 below).
To refer to the Companies (Auditor’s Report) Second Amendment Order, 2020 dated 17 December 2020, click here.
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