Auditor's report applicability narrowed by statutory exclusions; the revised order replaces the prior framework upon official publication. The Companies (Auditor's Report) Order, 2015, issued under section 143(11) of the Companies Act, 2013 and superseding the 2003 Order, prescribes auditor reporting obligations for every company including foreign companies, subject to specified exclusions-banking and insurance companies, section 8 companies, One Person Companies, small companies, and private limited companies meeting prescribed capital, loan and turnover thresholds-and comes into force upon publication in the Official Gazette.