COMPANIES (AUDITOR’S REPORT) ORDER, 2020 (CARO)

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ISBN: 978-81-9727-248-6

AUTHOR: CA. Kamal Garg

Edition: 7th edn., 2024

Year: 2024

Pages: 896

Chapter 1       Audit Report                                                                          

Chapter 2       The Companies (Auditor's Report) Order, 2020 —
Clause by clause Commentary on Applicability and Reporting Requirements         

Appendix I     Companies (Cost Records and Audit) Rules, 2014   

Appendix II   Companies (Audit and Auditors) Rules, 2014          

Chapter 3       Companies (Auditor's Report) Order, 2016 — Checklist                                                                 

Appendix 1    Schedule III  

Appendix 2    Schedule III (2021 Amendments)

Chapter 4        Guidance Notes on Auditing Aspects                  

Chapter 5        Standards on Quality Control and Assurance Engagements                                 

Chapter 6         Standards of Auditing

Chapter 7        Standards of Auditing

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  • Country: India
CA. Kamal Garg [B. Com (H), FCA, DISA (ICAI), Insolvency Professional] is a Fellow Member of The Institute of Chartered Accountants of India (ICAI) and a First Class Commerce Baccalaureate from Deen Dayal Upadhyaya College, University of Delhi and an academic resource partner in KGMA, Delhi. He was also the member of Board of Studies (BOS) Study Material Research Group (2009-2010) of NIRC of ICAI and a special invitee member of Accounting Standards Board (ASB) [2012-2013] and Ind-AS (IFRS) Implementation Committee [2014-2015] of ICAI. He is also nominated as a special invitee member to the Committee on Banking, Insurance and Pension (2014-2015) of NIRC of ICAI. He is also the faculty resource of Ethical Standards Board (ESB) and Peer Review Board (PRB) of ICAI. He is also a key resource person for development and review of various study contents and webcasts for BOS of ICAI, such as study material and practice manual on Advanced Auditing for CA Final, eLectures for CA IPCC and CA Final studies, etc. Besides being a regular guest speaker for IFRS and Management Development Programmes at IBC & PKG, Mumbai ICAI ICSI, Direct Taxes Regional Training Institute (North-west Region) for Income Tax Inspectors training programme, he is also an author of over dozens of book(s) including ‘IFRS and Ind AS Concepts and Applications’. ‘Accounting Standards and IFRS’, Series of Books on Companies Act, 2013, ‘Guide to Tax Audit u/s 44AB’, ‘CARO, 2016’, ‘Foreign Direct Investments in India’, Auditors’ Practice Manual’, Handbook on Company’s Balance Sheet and Profit & Loss Account under Revised Schedule VI and XBRL’, ‘Handbook on Internal Auditing’, ‘Consolidated Financial Statements’, ‘Interim Financial Reporting, ‘Guide to International Taxation’, ‘Understanding Goods and Service Tax (GST)’, ‘Professional Approach to Advanced Auditing’ for CA (Final) studies and ‘ Systematic Approach to Auditing’ for CA (PCC) studies published by Bharat Law House Private Limited. He has to his credit the contribution of ‘Gist of Accounting Standards and Auditing and Assurance Standards’ for Vol. 2 of Company Law published by BLH and various articles for NIRC and CIRC of ICAI Newsletter on FBT, MAT, US-SOX, CARO, FEMA, etc. and a series of articles on ‘Delhi Value Added Tax (DVAT) – Taxation, Accounting and Auditing Aspects’ for the Journal Tax and Corporate Referencer (TCR) including various articles on External Commercial Borrowings (ECB), Direct Taxes, and Foreign Investments for TCR. He possesses a rich industry experience in the areas of Corporate laws (Like Companies Act, FEMA, Taxation, Foreign Collaborations, Joint Ventures, etc.), Audits and Management Consultancy.
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